No. 25001 Precedential Judgment annulled, and relator’s demand rejected on rehearing. Processed

State ex rel. W. K. Henderson Iron Works & Supply Co. v. Jeter

Louisiana Supreme Court · Filed February 27, 1922 · 92 So. 594

Cited by

State Ex Rel. Hymel's Heirs v. Johness, Inc. 198 So. 890 La. 1940
State Ex Rel. Violet Trapping Co. v. Grace 162 So. 26 La. 1935
State v. Louisiana Baking Corp. 153 So. 41 La. Ct. App. 1st Cir. 1934
Southland Inv. Co. v. Jeter 129 So. 722 La. 1930
State Ex Rel. Bond v. Register of Conveyances 110 So. 559 La. 1926
Missouri Pac. R. Co. v. Grant 110 So. 78 La. 1926
Bemis Bro. Bag Co. v. Louisiana Tax Commission 103 So. 337 La. 1925
State ex rel. Liuzza v. Sims 1 La. App. 487 La. Ct. App. 4th Cir. 1925
State ex rel. Briede v. City of New Orleans 1 La. App. 491 La. Ct. App. 4th Cir. 1925
Simms Oil Co. v. Flanagan 99 So. 450 La. 1924
State ex rel. Lemoine v. Morrow 97 So. 875 La. 1923
Oden v. Industrial Lumber Co. 96 So. 549 La. 1923

Opinion text

ST. PAUL, J. (dissenting). I respectfully dissent. I think that the taxes “due, owing or accruing to the state * * * under the Constitution and laws heretofore in force” which were to remain unaffected by the Constitution of 1921 (article 22, § 1) included all taxes levied, for the year 1921; and I find nothing in the Constitution which provides otherwise. To my mind the plain meaning of the Constitution was that the existing tax system should remain undisturbed for the current year, and that the new system of taxation should go into effect only in the following year.