Cited by

Opinions in Louisiana that cite Roberts v. City of Baton Rouge, 108 So. 2d 111.

45 citing documents.

Beer Industry League of Louisiana and Wine and Spirits Foundation of Louisiana, Inc. v. the City of New … 251 So. 3d 380 La. 2018
Mire v. City of Lake Charles , , 952 (La.1989) ; Roberts v. City of Baton Rouge , , (1958) ; Giamalva v. Cooper , 217 La.
New Orleans Fire Fighters Pension & Relief Fund v. City of New Orleans 242 So. 3d 682 La. Ct. App. 1st Cir. 2018
Roberts v. City of Baton Rouge , , (1958) ; Esso Standard Oil Co. v. Crescent River Port P. Assn. , 235 La.
Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales … 198 So. 3d 108 La. 2016
(1958) and decisions therein cited; 3 Sutherland, Statutory Construction, Section 66.09 (4th (Sands) ed.1974).
Barbara Ann Moss McManus McCann v. Judson Hugh McCann, II La. Ct. App. 3d Cir. 2010
McManus v. McCann 33 So. 3d 389 La. Ct. App. 1st Cir. 2010
Ocean Energy v. Plaquemines Parish Gvmt. 880 So. 2d 1 La. 2004
Simons Petroleum, Inc. v. Falgout 873 So. 2d 65 La. Ct. App. 1st Cir. 2004
(1958) (on rehearing), the court examined whether the City of Baton Rouge violated the Constitutional prohibition of Article XIV, § 24.1 by requiring that gasoline retailers include sales of gasoline and other motor fuels when computing gross sales by which their annual local occupational license tax w
Ocean Energy, Inc. v. Plaquemines Parish Government 863 So. 2d 618 La. Ct. App. 1st Cir. 2003
(1958), the Supreme Court analyzed the constitutionality of a local ordinances tax on occupational licenses measured by the sale of gasoline under *622 Article XIV, 21.4 of the 1921 Constitution.
STATE FARM MUT. AUTO. INS. v. Berthelot 732 So. 2d 1230 La. 1999
BRUCE J. ORECK, LOUSIANA SALES & USE TAX 2.1 (2d ed.1996) ( , (1958); Mouledoux v. Maestri, 197 La.
State Farm Mutual Automobile Insurance v. Berthelot 732 So. 2d 1230 La. 1999
Louisiana’s “sales and use tax is an excise tax, a tax upon the transaction itself, not the property involved in the transaction.” BRUCE J. ORECK, LOUISIANA SALES & USE TAX 2.1 (2d ed.1996) ( , (1958); Mouledoux v. Maestri, 197 La.
LA DEPT. OF AGRI. & FORESTRY v. Sumrall 728 So. 2d 1254 La. 1999
( , (1958)); see also State ex rel.
Louisiana Department of Agriculture & Forestry v. Sumrall 728 So. 2d 1254 La. 1999
“Constitutional provisions are to be construed and interpreted by the same rules as are other laws.” ( , (1958)); see also State ex rel.
Radiofone, Inc. v. City of New Orleans 630 So. 2d 694 La. 1994
Succession of Lauga, 624 So.2d at 1165 ; Scramuzza, 507 So.2d at 217 ; , (1958).
ONE RIVER PLACE CONDO. ASS'N INC. v. Mitchell 609 So. 2d 942 La. Ct. App. 4th Cir. 1992
315 , (1949); , (1958); Vulcan Foundry, Inc. v. McNamara, Et Al.
Goudchaux/Maison Blanche v. Broussard 590 So. 2d 1159 La. 1991
Vulcan Foundry, (on rehearing); , (1958) (on rehearing).
Southern Message Serv. v. LA. PUBLIC SERV. COM'N 554 So. 2d 47 La. 1989
(1976); , (1958) (on rehearing); see also 2A N. Singer, Sutherland Statutory Construction § 49.03 (4th ed. 1984).
Mire v. City of Lake Charles 540 So. 2d 950 La. 1989
(1958), that: "[T]he terms `excise tax', `license tax' and `privilege tax' are synonymous and are used interchangeably to the extent *953 that they are all `indirect taxes' which are imposed upon the acts of persons, whereas a `direct tax' is one which is imposed upon the persons themselves or upon the
LeBlanc v. Altobello 497 So. 2d 1373 La. 1986
Aguillard v. Treen 440 So. 2d 704 La. 1983
Vulcan Foundry, Inc. v. McNamara 414 So. 2d 1193 La. 1982
Enterprise Products Co. v. Whitman 364 So. 2d 634 La. Ct. App. 2d Cir. 1979
McNamara v. Leslie Ardoin, Inc. 357 So. 2d 1317 La. Ct. App. 1st Cir. 1978
(1958); Kemp v. City of Baton Rouge, 215 La.
State v. Neal 347 So. 2d 1139 La. 1977
Charles Parish School Board, , (1958); Conley v. City of Shreveport, 216 La.
Butler v. BD. OF TRUSTEES OF ELEC. WORKERS PENSION 333 So. 2d 676 La. Ct. App. 2d Cir. 1976
Traigle v. PPG Industries, Inc. 332 So. 2d 777 La. 1976
(1958); Esso Standard Oil Co. v. Crescent River Port P. Assn., 235 La.
Jordan v. LeBlanc & Broussard Ford, Inc. 332 So. 2d 534 La. Ct. App. 3d Cir. 1976
Gulf States Utilities Co. v. Traigle 310 So. 2d 78 La. 1975
In Re Bankston 306 So. 2d 863 La. Ct. App. 1st Cir. 1974
Barnett v. Develle, La., .
Traigle v. FAIRGROUNDS CORPORATION 288 So. 2d 409 La. Ct. App. 4th Cir. 1974
Barnett v. Develle 289 So. 2d 129 La. 1974
Firemen's Pension & Relief Fund for the City of Lake Charles v. Sudduth 265 So. 2d 622 La. Ct. App. 1st Cir. 1972
Bonnette v. Karst 261 So. 2d 589 La. 1972
Bonnette v. Karst 261 So. 2d 589 La. 1971
Huppenbauer v. Kissinger 254 So. 2d 636 La. Ct. App. 1st Cir. 1971
Dupre v. City of Houma 216 So. 2d 576 La. Ct. App. 1st Cir. 1968
[ ], ; State v. U-Drive Car Co., La.App., Orleans, [590], certiorari denied.’ (Emphasis supplied) “We find no ambiguity in the statute, but find that the City’s lack of strict and technical compliance therewith is not sufficient grounds, in light of the jurisprudence, to invalidate and nullify
Penny v. Bowden 199 So. 2d 345 La. Ct. App. 3d Cir. 1967
LeBlanc v. Allstate Insurance Company 194 So. 2d 791 La. Ct. App. 3d Cir. 1967
Bacon v. Reed (La.App., 4 Cir., 1961), .
City of Crowley v. Prejean 173 So. 2d 832 La. Ct. App. 3d Cir. 1965
While the long-continued administrative construction of an ambiguous statutory provision may be given great weight in the interpretation of the statute's meaning, , , the administrative construction is irrelevant and may not be applied when contrary to the unambiguous meaning of the statute.
Gautreau v. Board of Electrical Examiners 167 So. 2d 425 La. Ct. App. 1st Cir. 1964
Guillot v. Central Bank & Trust Company, supra, , , wherein the Supreme Court made it clear that a court may not disregard the letter of an unambiguous law by resorting to the legislative intent thereof because such is proscribed by LSA-C.C.
Michell v. Louisiana State Board of Optometry Exam. 146 So. 2d 863 La. Ct. App. 3d Cir. 1962
Hays v. Wild Life and Fisheries Commission 136 So. 2d 559 La. Ct. App. 1st Cir. 1962
Bacon v. Reed 130 So. 2d 141 La. Ct. App. 4th Cir. 1961
Bel Oil Corporation v. Fontenot 117 So. 2d 571 La. 1959
where the constitutional prohibition contained in Article 14, Section 24.1 against levy by a municipality of an excise, license or privilege tax upon gasoline was held not to be violated by an *1009 occupational license tax levied by a municipality and measured in part by the sale of gasoline.
Gros v. City of Thibodaux 116 So. 2d 161 La. Ct. App. 1st Cir. 1959
State Licensing Bd. of Con. v. State Civil Serv. Com'n 110 So. 2d 847 La. Ct. App. 1st Cir. 1959
Roberts v. City of Baton Rouge, La.Sup., ; State v. U-Drive Car Co., La.App., Orleans, , certiorari denied.