State v. Transmission MacHinery Co.
103 So. 180 | La. | 1925
Plaintiff seeks to collect from defendant for the years 1919, 1920, and 1921, a license (occupation) tax for conducting the business of wholesale dealer.
Defendant answers that its business is not that of wholesale dealer, but of manufacturer.
Under article 229, Const. of 1913, all manufacturers (with some exceptions, presently immaterial) were exempt from the payment of a license tax. *828
From which we conclude that defendant's business consists of casting wheels (pulleys) out of iron, trimming and finishing same by means of lathes, and drilling therein such holes as are needed for fitting them where they belong.