Cited by

Opinions in Louisiana that cite Mouledoux v. Maestri, 2 So. 2d 11.

42 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
Word of Life Christian Center v. West 936 So. 2d 1226 La. 2006
526 , held that a use tax is an integrated part of a sales tax, its purpose being to remove the buyer's temptation to place their orders in other states in *1234 an effort to escape payment of the tax on local sales.
STATE FARM MUT. AUTO. INS. v. Berthelot 732 So. 2d 1230 La. 1999
526 , (1941); and Fontenot v. Searcy & Pfaff, Ltd., ).
State Farm Mutual Automobile Insurance v. Berthelot 732 So. 2d 1230 La. 1999
526 , (1941); and Fontenot v. Searcy & Pfaff, Ltd., ).
A.M.A. Distributors, Inc. v. School Board of the Parish of Iberville 729 So. 2d 765 La. Ct. App. 1st Cir. 1999
State v. Crawford 672 So. 2d 197 La. Ct. App. 3d Cir. 1996
Radiofone, Inc. v. City of New Orleans 630 So. 2d 694 La. 1994
Cox Cable v. City of New Orleans 624 So. 2d 890 La. 1993
1476 , 108 L.Ed.2d 613 (1990); , (1941).
Polk v. Edwards 626 So. 2d 1128 La. 1993
(1941), which considered this grant of authority to the city of New Orleans, the taxing power is vested in the legislature by the state and is delegated, rather than surrendered, to the city by its charter.
Radiofone, Inc. v. City of New Orleans 616 So. 2d 1243 La. 1993
1476 , 108 L.Ed.2d 613 (1990); ( ACORN I )
Reed v. City of New Orleans 593 So. 2d 368 La. 1992
1476 , 108 L.Ed.2d 613 (1990); , (1941), may not impose a sales, use or consumption tax in excess of 3 percent without legislative authorization and approval by the electors.
Hildebrand v. City of New Orleans 549 So. 2d 1218 La. 1989
(1941), in which this court was presented with an attack on a municipal sales tax (one of the first in the nation) and applied Act 338 of 1936 to confirm the City's right to impose any tax not prohibited by the Constitution or preempted by state law.
Bd. of Dir. of La. Recovery Dist. v. All Taxpayers, Property Owners, and Citizens of State 529 So. 2d 384 La. 1988
175, 183-86 , -02 (1971); *392 -42 , -17 (1941).
City of New Orleans v. Scramuzza 507 So. 2d 215 La. 1987
Emery v. City of New Orleans Through Rochon 473 So. 2d 877 La. Ct. App. 4th Cir. 1985
525, (1941); State v. Schofield, 136 La.
Audubon Ins. Co. v. Bernard 434 So. 2d 1072 La. 1983
Acorn v. City of New Orleans 407 So. 2d 1225 La. 1981
State ex rel. Wright 408 So. 2d 1123 La. Ct. App. 1st Cir. 1981
601 ; , ; State v. Jones, 220 La.
Bazley v. Tortorich 380 So. 2d 727 La. Ct. App. 4th Cir. 1980
526 , (1941); State v. Great Atlantic & Pacific Tea Co., 190 La.
Acorn v. City of New Orleans 377 So. 2d 1206 La. 1979
(1941): "We have no right to review the policy or wisdom of legislation because our jurisdiction is confined to determining the applicability, legality or constitutionality of laws.
Southern Pacific Transp. Co. v. Parish of Jefferson 315 So. 2d 619 La. 1975
175 , (1971); , (1941); certiorari denied, 259 La.
McAllister v. City of New Orleans 231 So. 2d 368 La. 1970
(1941), to sustain this contention.
D. & A. Construction Co. v. Jefferson Davis Parish School Board 207 So. 2d 542 La. Ct. App. 1st Cir. 1968
At page 640, the following language is found: ‘ [526], , this court quoted approvingly a declaration of the United States Supreme Court to the effect that a “use” tax is an integrated part of a sales tax, its purpose being to remove the buyer’s temptation to place their orders in other states in the effect to escape payment of the tax on local sales.
Osborn Funeral Home, Inc. v. Louisiana State Board of Embalmers 194 So. 2d 185 La. Ct. App. 1st Cir. 1967
195 , (1941); , (1941); State v. Great Atlantic & Pacific Tea Co., 190 La.
Reynolds v. Louisiana Board of Alcoholic Beverage Control 181 So. 2d 377 La. 1965
Woodard v. Reily 152 So. 2d 41 La. 1963
We have no right to review the policy or wisdom of legislation, because our jurisdiction is confined to determining the applicability, legality or constitutionality of laws ( , ), but we cannot help but remark that we agree with the following excerpt from appellants brief on Page 24: — “The need for such orderly expenditure and some system of control is obvious.
Halliburton Oil Well Cementing Co. v. Reily 127 So. 2d 502 La. 1961
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 108 So. 2d 111 La. 1958
we had before us a question as to whether a sales tax was an excise tax or a license tax and distinguished between the two taxes as follows: "The license tax is paid by the party granted the privilege of pursuing a business, trade, vocation, calling, occupation or profession."
Ewell v. Board of Supervisors of Louisiana State University 100 So. 2d 221 La. 1958
Cosse v. City of New Orleans 99 So. 2d 508 La. Ct. App. 1st Cir. 1958
Fontenot v. SEW Oil Corporation 95 So. 2d 638 La. 1957
this court quoted approvingly a declaration of the United States Supreme Court to the effect that a “use” tax is an integrated part of a sales tax, its purpose being to remove the buyers’ temptation to place their orders in other states in the effort to escape payment of the tax on local sales.
State Ex Rel. Saint v. Toups 95 So. 2d 55 La. Ct. App. 1st Cir. 1957
601 ; , ; State v. Jones, 220 La.
City of New Orleans v. Christian 87 So. 2d 6 La. 1956
Marchese v. New Orleans Police Department 77 So. 2d 742 La. 1955
Southern Enterprises, Inc., v. Foster, 203 La.
Chappuis v. Reggie 62 So. 2d 92 La. 1952
601 ; , ; State v. Jones, 220 La.
State ex rel. Grosch v. Echezabal 58 So. 2d 398 La. 1952
601 ; , ; State v. Randall, 219 La.
State v. Jones 56 So. 2d 724 La. 1951
601, 626 ; , ; and State v. Randall, 219 La.
State v. Jones 56 So. 2d 724 La. 1951
601, 626 ; , ; and State v. Randall, 219 La.
State v. Randall 53 So. 2d 689 La. 1951
A. Sulka & Co. v. City of New Orleans 23 So. 2d 224 La. 1945
Town of Abbeville v. Police Jury of Vermilion Parish 22 So. 2d 62 La. 1945
528 ; , ; State v. Theard, 203 La.