Baton Rouge Waterworks Co. v. Board of State Affairs
Supreme Court of Louisiana
Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge; H. F. Brunot, Judge. Suit by the Baton Rouge Waterworks Company against the Board of State Affairs and others. To review the judgment rendered, the defendants appeal, and the plaintiffs answer the appeal.
1Opinion of the CourtO’Niell, J.
Plaintiff sued to annul or-in the alternative to reduce an assessment on its corporate franchise. The district court gave judgment reducing the assessment of $185,200 to- $180,200. The 'defendants, board *393of state affairs, police jury, assessor, and tax collector, have appealed. Answering tlie appeal, plaintiff claims, as in the original petition, that $8,485, being the average annual interest paid on its bonded indebtedness ■ during the last five years, should be deducted from the average annual earnings of the corporation, in applying the net earnings rule of assessment, and that 10 per…
Also in this document: Per curiam.
2Cases cited1 opinion
- Baton Rouge Electric Co. v. Board of State AffairsSupreme Court of Louisiana · 1921
3Cited by3 opinions
- Shaw v. WatsonSupreme Court of Louisiana · 1922
- South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
- Gulf Public Service Co. v. Louisiana Tax CommissionLouisiana Court of Appeal · 1928