Swords v. Daigle

Citations

• 107 La. 510

Syllabus

<p>Syllabus.</p> <p>1. The law requiring Police Juries to publish their estimates of expenditures during thirty days preceding the imposition of the tax, applies as well to license as to ad valorem taxation, and is not substantially complied with, as to the former, when the license • ordinance is adopted at the same meeting as the estimate, although the ad valorem tax ordinance may not be adopted until alter the expiration of thirty days.</p> <p>C, Where, under the law, license may be imposed upon the retail liquor business, either for revenue or by way of police regulation, or lor both purposes, the question as to what is the main purpose is one the solution of which depends upon the circumstances surrounding the imposition of tile license. And where it is imposed by the same ordinance as the licenses for revenue, it would be a strained construction of the law to single it out and hold it to be in the main a police regulation, and hence valid, and at the same time, 'to hold the others to be intended for revenue, and invalid, merely because the liquor license is higher, and the business of liquor selling is subjected to some restrictions not imposed upon other callings.</p>