Case ID: la_112/html/0049-01.html
Source: Caselaw Access Project
Author: {"author": "LAND, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(36 South. 222.)
    No. 14,884.
    STATE v. PHILADELPHIA UNDERWRITERS.
    (March 14, 1904.)
    FOREIGN INSURANCE COMPANIES — LICENSE FEES.
    1. See suit between same parties (No. 14,883) ante, p. 47, 36 South. 221.
    Provosty, J., dissenting.
    (Syllabus by the Court.)
    Appeal from Civil District Court, Parish of Orleans; Ered D. King, Judge.
    Action by the state against the Philadelphia Underwriters. Judgment for defendant, and plaintiff appeals..
    Affirmed.
    Hugh Connell Cage, for appellant John Fitzpatrick state tax collector. John F. To-bin and William Stirling Parkerson, for appellee. ‘ »
   LAND, J.

The issues in this ease, in which a license tax for the year 1902 is claimed, are the same as those already decided in the suit between the same parties involving the license tax for the year 1901. For the reasons assigned in the opinion of this court in the case of the State of Louisiana v. Philadelphia Underwriters (No. 14,883) ante, p. 47, 36 South. 221, it is ordered, adjudged, and decreed that the judgment appealed from be affirmed.

PROVOSTY, J., dissents.