Case Name: The State ex rel. P. Breazeale et al. vs. Wyoming Frank et als.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1890-03
Citations: 42 La. 225
Docket Number: No. 10,563
Parties: The State ex rel. P. Breazeale et al. vs. Wyoming Frank et als.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 42
Pages: 225–226

Head Matter:
No. 10,563.
The State ex rel. P. Breazeale et al. vs. Wyoming Frank et als.
The Supreme Court, when the amount involved is less that $2000, has jurisdiction ' only of tax suits when the constitutionality or legality of the tax is involved.
In the absence in the pleadings of any suggestion as to the legality or constitutionality of the tax, the appeal will be dismissed.
A PPEAL from the Eleventh District Court for the Parish of Orleans. Jt\ Pierson, J.
Phanor Breazeale for Plaintiff and Appellee.
Jack & Dismukes for Defendants and Appellants.

Opinion:
The opinion of the court was delivered by
McEnery, J.
This is a suit to enforce the payment of licenses alleged to be due by defendants for carrying on the business of traveling show, dentistry, manufacturer, merchant and hawker, aggregating for both State and parish license the sum of $261.75.
Defendants answered that "they constitute a firm and carry on business as a hawker, in the capacity of which they are liable to the license of hawker, in that capacity for which they have paid and they owe no other."
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 defendants carry on the business for which a license is demanded.
It is not claimed that the license of hawker covers the other occupations and authorizes the defendants to pursue them.
The amount involved is less than $2000, and this court is therefore without jurisdiction.
Art. 81 of the Constitution as amended..
We will therefore exproprio motu dismiss the appeal. 88 An. 704; State ex rel. Buneaudroy, recently decided.
It is therefore ordered that the appeal be dismissed.