Lake Charles Ry., Light & Water Works Co. v. Reid

Plaintiff brought two suits attacking the correctness of the assessments of its corporate franchise for the years 1919 and 1920, respectively. No question was raised as to the valuation of its physical property, and the taxes thereon were paid. The Board of State Affairs (now the Louisiana Tax Commission) the police jury, and the tax collector were made defendants, and writs of injunction were issued, restraining collection of any taxes upon the franchise until a determination of these suits. The city of Lake Charles uses for purposes of taxation same valuations as those of the state and…