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Page 304
... statute , as declar- ed in its title , is to provide revenue for public education , by levying a tax on malt extract and derivatives or combi- nations thereof . The tax is 3 cents on every pound , or fraction of a pound , of malt ...
... statute , as declar- ed in its title , is to provide revenue for public education , by levying a tax on malt extract and derivatives or combi- nations thereof . The tax is 3 cents on every pound , or fraction of a pound , of malt ...
Page 357
... statute is uncon- stitutional because its body is broader than its title . City of Shreveport v . Brister , 1940 , 194 La . 615 , 194 So. 566 . In this case the court said : " The Statute here prohibits the levying of a license of any ...
... statute is uncon- stitutional because its body is broader than its title . City of Shreveport v . Brister , 1940 , 194 La . 615 , 194 So. 566 . In this case the court said : " The Statute here prohibits the levying of a license of any ...
Page 383
... statute imposing li- cense tax on newspaper publishers and providing for $ 500 fine or imprisonment , or both , for violation thereof , news- paper publishers attacking statute as violation of Fourteenth Amendment were without plain ...
... statute imposing li- cense tax on newspaper publishers and providing for $ 500 fine or imprisonment , or both , for violation thereof , news- paper publishers attacking statute as violation of Fourteenth Amendment were without plain ...
Contents
ΤΟ | xii |
Research Louisiana State Law Institute | xviii |
Chap Page | xxiv |
Copyright | |
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1934 amendment 2nd Ex.Sess allowed annual license April 12 assessment authority B.T.A. Docket basis cense tax cent centum Chapter collected Collector of Revenue computing Constitution Construction and application court dealer December 31 dividends dollars engaged exempt federal income tax Federal Law fees filed foreign corporations franchise tax gain or loss gross annual gross income gross sales History and Source horsepower impose a license interest L.Ed La.Ann Law Acts Law Review Commentaries Law under R.S. Legislature liable Louisiana luxury tax manufacturer ment motor vehicles municipal net income Notes of Decisions occupational license tax Op.Atty operated Orleans owner paid parish payment peddler prior laws provided as follows purchase purpose refund registration retail S.Ct sales tax selling semi-trailers Sess soft drinks sold Source of Law statute tangible personal property tax imposed tax levied taxable taxation taxpayer thereof tion trucks wholesale