State v. New Orleans Lighting Co.

Citations

• 118 La. 440
• 43 So. 44
• 1907 La. LEXIS 739

Syllabus

<p>Licenses — M.anueactueees—Exemptions.</p> <p>Manufacturers, with certain specified exceptions, are exempted by the Constitution from license taxation. The exceptions thus expressly made cannot be added to. Hence a producer of gas is exempt, if shown to be a manufacturer. The exemption cannot by interpretation be restricted to manufacturers of articles of commerce.</p> <p>TEd. Note. — For cases in point, see Cent. Dig. yol. 32, Licenses, §§ 23, 53.]</p> <p>(Syllabus by the Court.)</p>