Legal Opinion

Parker v. Strauss & Co.

Supreme Court of Louisiana

Decided May 10, 1897No. 12,411PublishedCited by 9 opinions

APPEAL from the Civil District Court for the Parish of Orleans. King, J.

1Opinion of the Court

The opinion of the court on motion to dismiss was delivered by

Miller, J.

The defendants move to dismiss this appeal on the ground that the amount is insufficient to give this court jurisdiction, *1174and the record does not show that the constitutionality or legality of the tax claim is involved.

The record shows that the tax collector, proceeding by rule to compel the delivery of personal property assessed for taxes, is met by the defence that defendants in rule have no property within the jurisdiction of the court liable to taxation. We think this answer substantially puts at issue the legality of…

2Cited by9 opinions

  1. New Orleans v. StempelSupreme Court of the United States · 1899
  2. Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
  3. General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
  4. National Fire Ins. v. Board of AssessorsSupreme Court of Louisiana · 1908
  5. Metropolitan Life Ins. v. Board of AssessorsSupreme Court of Louisiana · 1905

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