# Louisiana State Lottery Co. v. City of New Orleans

> Supreme Court of Louisiana · February 15, 1872 · 24 La. Ann. 86

URL: https://www.frixlaw.com/law-library/cases/7189119

## Case

- **Full name:** Louisiana State Lottery Company v. City of New Orleans
- **Court:** Supreme Court of Louisiana
- **Decided:** February 15, 1872
- **Citations:** 24 La. Ann. 86
- **Precedential status:** Published
- **Opinion:** Concurrence by Howell
- **Judges:** Howe, Howell, Taliaferro
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7189119

## Opinion text

Howell, J.,
concurring. I concur in the conclusion in this case, on. the grounds that the majority of this court have heretofore declared, the title in question constitutional, and the city has no interest in raising the question as to the uniformity of taxation. The tax in this-case is simply the price for a license to carry on the business of the corporation, and the act of incorporation expressly exempts it from “ all other licenses of any kind whatever, whether from State, parish or municipal authorities.’^ This takes from the city the power which, it had under the general authority to levy license taxes, to impose a license tax on this company. Whether this can dispense with the necessity to obtain a license froni'the State, and whether the Legislature can commute taxes under the terms of article 118 of the Constitution of 1868, are questions upon which I think it unnecessary to-express an opinion in this case.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7189119. Public record. Not legal advice.