Pratt v. Holmes
Also decided on this docket: La. Ct. App. 1st Cir., April 2, 1962 140 So. 2d 246; La. Ct. App. 1st Cir., June 19, 1961 131 So. 2d 348; La., April 15, 1867 70 La. Ann. 199
Pratt v. Holmes, 43 La. Ann. 1016 (1891).
Opinion text
The opinion of the court was delivered bv McEnery, J. The defendant is sued for a license tax for carrying on the occupation of broker. He answers, denying that he con- • ducts a brokerage business. There is no issue, suggested by the pleadings, in any way involving the legality or constitutionality of the tax. There is only a question ■ of fact at issue, whether or not the defendant' conducts and carries on the business for which the license is demanded. Art. 81 of the Constitution, as amended. Breazeale et al. vs. Wyoming Frank, 43 An. 225. The amount involved is less than $2000. It is, therefore, ordered that the appeal be dismissed.