Supreme Court of Louisiana October 29, 1934, No. 32956. (State v. Southern Mercantile Co.)

ROGERS, Justice.

The state of Louisiana, acting through its Supervisor of Public Accounts, brought suit against the Southern Mercantile Gompany, a commercial partnership, for the forfeiture and sale of a certain lot of cigarettes and smoking tobacco of a value less than $50. Plaintiff alleged that the merchandise seized was subject to the stamp tax imposed by Act No.