Morgan's Louisiana & T. R. & S. S. Co. v. Aucoin
Supreme Court of Louisiana
Appeal from Twenty-Seventh Judicial District Court, Parish of Assumption; Charles T. Wortham, Judge. Suit by Morgan’s Louisiana & Texas Railroad & Steamship Company against Edgard Aucoin, Tax Collector of the Parish of Assumption. Judgment for defendant, and plaintiff appeals.
1Opinion of the CourtProvosty, J.
Act 97, p. 107, of 1890 creates the Atchafalaya Basin levee district, and authorizes the board of commissioners of the district to “levy annually a local assessment or forced contribution of * * * $60 per mile of railroad lines within said district, which shall be placed upon the assessment rolls of the respective parishes * * * of said district, and shall be collected in the same manner” as the state and parish taxes.
For the year 1915 the said board levied ‘a *771local assessment or forced contribution of * * * $60 per mile of railroad lines within said district,” and directed the assessors of…
2Cited by3 opinions
- McFarland v. HurleyCourt of Appeals for the Fifth Circuit · 1923
- City of Pocatello v. RossIdaho Supreme Court · 1931
- State v. Clarkson Coal & Dock Co.Supreme Court of Minnesota · 1933