Case Name: STATE v. SOUTHERN STATES ALCOHOL MFG. CO.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1914-11-16
Citations: 137 La. 72
Docket Number: No. 20775
Parties: STATE v. SOUTHERN STATES ALCOHOL MFG. CO.
Judges: 
Reporter: Louisiana Reports
Volume: 137
Pages: 71–77

Head Matter:
(68 South. 217)
No. 20775.
STATE v. SOUTHERN STATES ALCOHOL MFG. CO.
(Nov. 16, 1914.
On the Merits, April 12, 1915.)
(Syllabus by the Court.)
On Motion to Dismiss.
1. Costs &wkey;>109 — Security—Appeal by State —License Suit.
The state owes no costs in license suits and cannot be required to furnish bonds therefor in taking appeals.
[Ed. Note. — For other cases, see Costs, Cent. Dig. §§ 439-461; Dec. Dig. &wkey;109.]
(Additional Syllabus by Editorial Staff.)
On the Merits.
2. Licenses <&wkey;7 — License Tax — Discrimination — Validity oe Statute.
Act No. 171 of 1898, § 11, imposing license taxes, is void because discriminatory in that, though it imposes no license tax on those persons, firms, or corporations whose receipts are exactly $20,000 or between $100,000 and $150,-000, it imposes a license tax on those in the same line of business whose receipts fall either below or above those figures.
[Ed. Note. — For other cases, see Licenses, Cent. Dig. §§ 7-15, 19; Dec. Dig. &wkey;7.]
3. Licenses <&wkey;7 — License Tax — “Grading” —Validity of Statute.
Act No. 171 of 1898, § 11, imposing license taxes, is void for failure to make a complete gradation or classification, as required by Const, art. 229, requiring that license taxes be graduated; the “grading” contemplated by sucb article requiring a complete gradation or classification, whicb embraces all 'the persons, firms, and corporations subject to the license.
[Ed. Note. — For other cases, see Licenses, Cent. Dig. §§ 7-15, 19; Dec. Dig. &wkey;>7.]
4. Statutes <&wkey;64 — License Statute — Right to Attack — Effect of Partial Invaliditf.
That a company sued by the state for license taxes owed by it did not come within any defective paragraph of the License Act (Acts No. 171, of 1898, § 11) did not preclude it from defending on the ground that such section was unconstitutional, since the section as a whole, not merely the defective paragraphs, is void.
[Ed. Note. — For other cases, see Statutes, Cent. Dig. §§ 58-66, 195; Dec. Dig. &wkey;64.]
Appeal from Civil District Court, Parish of .Orleans ; George H. Théard, Judge.
Action by the State against the Southern States Alcohol Manufacturing Company. From judgment for defendant, plaintiff appeals.
Affirmed.
Wm. W. Westerfield, of New Orleans (A. W. Cooper, of New Orleans, of counsel), for appellant. Edgar M. Cahn and U. Marinoni, Jr., both of New Orleans, for appellee.

Opinion:
On Motion to Dismiss Appeal.
MONROE, C. J.
The state prosecutes this appeal from a judgment rejecting its demand against defendant for the payment of certain license taxes. Defendant moves to dismiss the appeal on the ground that the state has furnished no appeal bond and has not paid the cost of preparing or filing the transcript.
The state owes no cost in her own courts. State v. Succession of Richard Taylor, 33 La. Ann. 1272, 1273; State v. Miles Taylor, 34 La. Ann. 978; Succession of Kate Townsend, 40 La. Ann. 66, 3 South. 488; State ex rel. Swords, Sheriff, v. Estorge, 110 La. 479, 34 South. 643. And she cannot be required to give bond for costs for which she cannot be held liable. Moreover, paragraph 2 of section 26 of Act No. 171 of 1898, p. 420, expressly declares that the state shall pay no costs in license suits.
The motion to dismiss the appeal is therefore overruled.