State v. Rosenstream, Weiss & Co.

Citations

• 52 La. Ann. 2126

Syllabus

<p>Syllabus.</p> <p>1. Where judicial interpretation oí a tax statute is necessary to determine whether or not the tax as demanded is imposed by law, the question of legality vel non of the tax is raised, and the appeal taken may be to this court only.</p> <p>2. It is competent for this court, acting on a case brought before it by its writ of review from the Court of Appeals, to pronounce void the judgment of the latter court lor want of jurisdiction. But this court declines to pass upon the merits of the case, coming before it in this irregular and roundabout way, when by proper action taken to bring it here on appeal from the court of the first instance, its adjudication upon the merits could have been had in the way provided by law.</p>