State v. Dielenschneider
44 La. Ann. 1116
La.
1892
Check Treatment

The opinion of the court was delivered by

Fenner, J.

The Constitution of the State exempts from license taxation persons “ engaged in mechanical pursuits.”

Defendant is a barber, and the sole question is whether the trade of barber is a “mechanical pursuit,” within the meaning of the Constitution.

We think it is. The labor of a barber is manual; his work is mechanical. Hair cutting is as much a mechanical pursuit as wood cutting. See on the subject: City vs. Lagman, 43 An. 1180; Tax Collector vs. OConnors, 42 An. 787; City vs. Bailey, 35 An. 545.

Judgment affirmed.