Case Name: BALLARD, Sheriff and Tax Collector, v. JENKINS
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1915-04-12
Citations: 137 La. 18
Docket Number: No. 20891
Parties: BALLARD, Sheriff and Tax Collector, v. JENKINS.
Judges: 
Reporter: Louisiana Reports
Volume: 137
Pages: 17–19

Head Matter:
(68 South. 198)
No. 20891.
BALLARD, Sheriff and Tax Collector, v. JENKINS.
(April 12, 1915.)
Appeal from Twenty-Fifth Judicial District-Court, Parish of Tangipahoa; R. S. Ellis,. Judge.
Action by John A. Ballard, Sheriff and Tax Collector for the Parish of Tangipahoa, against Hardy Jenkins. Prom judgment for defendant, plaintiff appeals.
Affirmed.
H. Grady Hungate, of Hammond, .for appellant. Hunter C. Leake and Johnston Armstrong, both of New Orleans, for appellee.

Opinion:
SOMMERVILLE, J.
This suit is similar in all respects to that brought by plaintiff against W. L. Kimberlin (68 South. 197 , No. 20890 on the docket of this court, and decided this day.
The evidence in this case shows that the defendant is a laborer in the employ of W. L. Kimberlin, engaged in driving a wagon for said Kimberlin, and that he is paid wages by the day. There was judgment in favor of defendant; and plaintiff has appealed.
Por the reasons stated in the case above referred to, and particularly because of article 229 of the Constitution, which exempts clerks and laborers from license taxation, the judgment appealed from is affirmed, with costs.
Ante, p. 16.