Case Name: D. W. Pratt, Tax Collector, vs. J. J. Holmes
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1891-10
Citations: 43 La. Ann. 1016
Docket Number: No. 301
Parties: D. W. Pratt, Tax Collector, vs. J. J. Holmes.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 43
Pages: 1016–1016

Head Matter:
No. 301.
D. W. Pratt, Tax Collector, vs. J. J. Holmes.
In the absence in the pleadings, when the amount is less than $2000, of any suggestion as to the legality or constitutionality of a tax, the appeal will be dismissed.
APPEAL from the Second District Court, Parish of Webster. Boone, J.
Watkins & Watkins for Plaintiff and Appellee.
Drew & Stewart tor Defendant and Appellant.

Opinion:
The opinion of the court was delivered bv
McEnery, J.
The defendant is sued for a license tax for carrying on the occupation of broker. He answers, denying that he con- • ducts a brokerage business.
There is no issue, suggested by the pleadings, in any way involving the legality or constitutionality of the tax. There is only a question of fact at issue, whether or not the defendant' conducts and carries on the business for which the license is demanded. Art. 81 of the Constitution, as amended. Breazeale et al. vs. Wyoming Frank, 43 An. 225.
The amount involved is less than $2000.
It is, therefore, ordered that the appeal be dismissed.