Supreme Court of Louisiana May 8, 1911, No. 18,768 (State v. Cotton)

PKOVOSTY, J.

The state sues the defendant for a license as a money lender under Act No. 42, p. 67, of 1910, the relevant parts of which read as follows:

”An act to levy an annual license tax upon all persons, firms and corporations engaged in the business of lending money on or purchasing time, wages or salaries of wage-earners.

“Section 1.