State v. Dielenschneider

Supreme Court of Louisiana

State v. Dielenschneider

44 La. Ann. 1116

CourtSupreme Court of Louisiana

DecidedDecember 15, 1892

DocketNo. 11,070

StatusPublished

Cited by11 cases

This text of 44 La. Ann. 1116 (State v. Dielenschneider) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

State v. Dielenschneider, 44 La. Ann. 1116 (La. 1892).

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Opinion

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.

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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.

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44 La. Ann. 1116, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-dielenschneider-la-1892.

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