State v. New Orleans Ry. & Light Co.

Citations

• 116 La. 144
• 40 So. 597
• 1906 La. LEXIS 479

Syllabus

<p>1. Licenses—Exemptions — Electric Light Company.</p> <p>An electric light company is not a “manufacturer” in the sense of the exemption clause of article 229 of the Constitution of 1898 authorizing the Legislature to impose license taxes.</p> <p>[Ed. Note.—For cases in point, see vol. 32, Cent. Dig. Licenses, §§ 23, 53; vol. 45, Cent. Dig. Taxation, § 384.]</p> <p>2. Same—Manufacturers.</p> <p>Where, under identical provisions in two state Constitutions exempting “manufacturers” from license taxation, the Legislature has for more than 20 years imposed license taxes on the business of gas, electric, waterworks, telegraph, and telephone companies, such a construction is entitled to great weight.</p> <p>[Ed. Note.—Eor cases in point, see vol. 10, Cent. Dig. Constitutional Law, § 15; vol. 44, Cent. Dig. Statutes, § 296.]</p> <p>3. Taxation—Exemptions.</p> <p>Exemptions from taxation are strictly construed, and doubt is fatal in such cases.</p> <p>[Ed. Note.—Eor cases in point, see vol. 45, Cent. Dig. Taxation, §§ 322, 323.]</p> <p>(Syllabus by the Court.)</p>