State v. Tolman

Citations

• 106 La. 662

Syllabus

<p>Syllabus.</p> <p>1. In a case appealed to the Supreme Court only by reason of the legality of a tax having been in contestation, it has to assume that all issues other than the special one of the legality of the tax and all facts other than those upon which the ascertainment of such legality is dependent, have been correctly adjudged by the lower court.</p> <p>2. Where the record before the Supreme Court is not in a condition such as to enable it to determine the special issue submitted to it as to the legality or illegality of the tax in contestation, it will dismiss the appeal.</p> <p>3. A direct appeal to the Supreme Court upon the special issue of the legality of a tax does not cut the parties off from contesting in some other appellate court the other issues involved,.if the case is otherwise appealable.</p> <p>4. The constant daily repetition by a person of the same act, each act bringing with It a money return, is the “carrying on” by that person of a “business” in that particular line. A person who opens an office, advertises that he has money to lend on application, makes daily and hourly loans at interest, particularly for short periods, on so extensive a scale as to necessitate the employment of clerks, “carries on the business” of money lending, and is subject to a license, though the money loaned be his own.</p> <p>5. Act No. 170 of 1898 subjects to license taxation all persons “carrying on a Business” other than those specifically mentioned in the act, and graduates and fixes the license therefor; there was no necessity for each particular occupation to have been named.</p>