Case Name: GERDE-NEWMAN & CO. v. E. A. CONWAY, Supervisor of Public Accounts
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1929-04-22
Citations: 168 La. 559
Docket Number: No. 29809
Parties: GERDE-NEWMAN & CO. v. E. A. CONWAY, Supervisor of Public Accounts.
Judges: 
Reporter: Louisiana Reports
Volume: 168
Pages: 560–560

Head Matter:
(122 So. 849)
No. 29809.
GERDE-NEWMAN & CO. v. E. A. CONWAY, Supervisor of Public Accounts.
April 22, 1929.
Rehearing Denied May 20, 1929.
Dufour, Rosen & Rammer, of New Orleans, for appellant.
Percy Saint, Atty. Gen., and Peyton R. Sandoz, Asst. Atty. Gen. (White, Holloman & White, of Alexandria, and Burke & Smith, of New Iberia, of counsel), for appellee.

Opinion:
THOMPSON, J.
The sole question presented in this case is whether the tax imposed by Act No. 4 of the Legislature at its extra session in 1928 is a property or a license tax.
In the case of the Fleischmann Co. v. Conway (No. 29808 on the docket of this court), 122 So. 845, we held, in an opinion this day handed down, that the tax was not a property tax but a license tax.
For the reasons assigned in that case the judgment herein appealed from is affirmed.
Ante, p. 547.