Case Name: State of Louisiana vs. V. Dielenschneider
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1892-12
Citations: 44 La. Ann. 1116
Docket Number: No. 11,070
Parties: State of Louisiana vs. V. Dielenschneider.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 44
Pages: 1116–1116

Head Matter:
No. 11,070.
State of Louisiana vs. V. Dielenschneider.
The trade oí barber is a “mechanical pursuit” exempted from license taxation by Art. 206 of the Constitution.
APPEAL from the First Oity Court of New Orleans. Childress, J.
Edwin H. MeCaleb for Plaintiff and Appellant.
Felix J. Dreyfous for Defendant and Appellee.

Opinion:
The opinion of the court was delivered by
Fenner, J.
The Constitution of the State exempts from license taxation persons " engaged in mechanical pursuits."
Defendant is a barber, and the sole question is whether the trade of barber is a "mechanical pursuit," within the meaning of the Constitution.
We think it is. The labor of a barber is manual; his work is mechanical. Hair cutting is as much a mechanical pursuit as wood cutting. See on the subject: City vs. Lagman, 43 An. 1180; Tax Collector vs. OConnors, 42 An. 787; City vs. Bailey, 35 An. 545.
Judgment affirmed.