106 La. 88 | La. | 1901
Statement op the Case.
The opinion of the court was delivered by
The tax collector of the First District of the city
There was no issue raised in the lower court as to the legality or constitutionality of the license itself. Defendants do not contest its legality. What was at issue was, first a matter of fact, whether the defendants in making returns of their business for past years, had returned as large an amount for each year as they should have done.
2nd. — Assuming that they should have made returns for a larger amount than they did, whether the tax collector had. “authority to sue” them to recover the amounts. Neither of these questions involve the legality of the tax (Rock vs. Tax Collector, 52 Ann. 825). We are compelled to dismiss this appeal for want of jurisdiction ratione maieriae.
The appeal is dismissed.
Rehearing refused.