State Ex Rel. Cooper v. Pape
State Ex Rel. Cooper v. Pape, 195 So. 346 (La. 1940).
Cited by
- D. & A. Construction Co. v. Jefferson Davis Parish School Board 207 So. 2d 542 La. Ct. App. 1st Cir. 1968
- Halliburton Oil Well Cementing Co. v. Reily 127 So. 2d 502 La. 1961
- State Farm Mut. Automobile Ins. Co. v. Ott 61 So. 2d 872 La. 1952
- Mouledoux v. Maestri 2 So. 2d 11 La. 1941
Authorities cited
Identified automatically; this list may not be exhaustive.
- State Ex Rel. Grosjean v. Standard Oil Co. 182 La. 577
- 28 So. 294 not in our corpus
- State v. Orfila 116 La. 972
- State v. Wenar 118 La. 141
- Downs v. Dunn 162 La. 747
- State v. Cedar Grove Refining Co. 178 La. 810
Opinion text
On Application for Rehearing. PER CURIAM. The defendant, for the first time in her application for rehearing, raises the point that this court was without appellate jurisdiction for the reason that only a question of fact is presented in the case and the amount involved is less than $2,000. She does not otherwise complain of the judgment. *898 In the case of State v. Standard Oil Company of Louisiana, 182 La. 577 , 162 So. 185, 186 , the identical point here urged was raised in a motion to dismiss the appeal, and we held that this court did have appellate jurisdiction, reaffirming the holding in the case of State v. Rosenstream, Weiss & Co., 52 La.Ann. 2126 , 28 So. 294 , to the effect that “Where judicial interpretation of a tax statute is necessary to determine whether or not the tax as demanded is imposed by law, the quéstion of legality vel non of the tax is raised, and the appeal taken may be to this court only.” See, also, State v. Orfila, 116 La. 972 , 41 So. 227 ; State v. Wenar, 118 La. 141 , 42 So. 726 ; Downs v. Dunn, 162 La. 747 , 111 So. 82 ; and State v. Cedar Grove Refining Co., 178 La. 810 , 152 So. 531 . Rehearing refused.