Union Oil Co. v. Marrero

Citations

• 52 La. Ann. 357

Syllabus

<p>Syllabus.</p> <p>1. So much oí Section 11, oí Act 171, of 1898, 'as undertakes to reqhirfe tie ■payment of license for tlie business of manufacturing cotton seed oil cake, and cotton seed meal, is repugnant to the provisions of Article 229 of tlie Constitution, and is therefore void. These products are not to be regarded, for the purpose of the license law, as mere incidental resultants in the manufacture of cotton seed oil.</p> <p>2. Where a manufacturer is also engaged in business as a wholesale dealer, and buys and sells products other than those manufactured by himself, he is within the law, requiring a wholesale dealer’s license, as well ,with respect to the products -manufactured by him, 'and sold in the course of that business, as with respect to products bought by him on the market and so sold, and he owes the license upon the basis of his gross receipts from all sales.</p> <p>3. The business of refining crude cotton seed oil is not a manufacturing business within the meaning of the provisions of Article 229 of the Constitution, or within the meaning of the Statute law imposing a license tax on the business of “manufacturing cotton seed oil.”</p>