Legal Opinion

Pons v. Board of Assessors

Supreme Court of Louisiana

Decided April 1, 1907No. 16,490PublishedCited by 5 opinions

Appeal from Civil District Court, Parish of Orleans; George Henry Thgard, Judge. Action by Antoine Pons, against the board of assessors for the parish of Orleans and others. Judgment for defendants, and plaintiff appeals.

1Opinion of the CourtLand, J.

This is a suit for the reduction of the assessments for the year 1905, on two certain properties situated in the city of New Orleans.

The plaintiff appeals from an adverse judgment maintaining the assessments as made.

The only issue tendered in the petition is that the properties were assessed at more than their respective cash values at the date of the listing. The issue is one of-fact, and the burden of proof is on the plaintiff. We might well affirm the judgment on the principle that, where the evidence is conflicting, the judgment below will not be disturbed, unless clearly and manifestly…

2Cases cited1 opinion

  1. New Orleans Cotton Exchange v. Board of AssessorsSupreme Court of Louisiana · 1885

3Cited by5 opinions

  1. City Ry. Co. v. BeardDistrict Court, S.D. Ohio · 1922
  2. In Re Western Union Telegraph Co.Supreme Court of Oklahoma · 1911
  3. Industrial Lumber Co. v. OdenSupreme Court of Louisiana · 1920
  4. Carr v. Louisiana Central Lumber Co.Supreme Court of Louisiana · 1915
  5. Union Sulphur Co. v. ReidDistrict Court, W.D. Louisiana · 1920

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