State v. Orfila

Citations

• 116 La. 972
• 41 So. 227
• 1906 La. LEXIS 608

Syllabus

<p>1. Courts—Appellate Jurisdiction — Construction of Revenue Statute.</p> <p>Where the amount of a license tax depends on the construction to be placed on the revenue statute, the legality of the tax is in contestation, and an appeal lies from the court of the first instance directly to the Supreme Court.</p> <p>2. Licenses—Ticket Agents.</p> <p>An agent for several nonresident steamship-companies, whose business is to sell transportation, receive the price, and give orders for tickets to be delivered in the city of New York, is liable to a license tax under the provisions of section 12, Act No. Í71, p. 412, of 1898, relative to persons carrying on the business of selling or dealing in railroad or steamship tickets.</p> <p>(Syllabus by the Court.)</p>