Legal Opinion

J. H. Hines Co. v. Guillot

Supreme Court of Louisiana

Decided March 13, 1922No. Nos. 24604, 25029PublishedCited by 4 opinions

Appeal from Fourteenth Judicial District Court, Parish of Avoyelles; S. Allen Bordelon, Judge. Two actions by the J. H. Hines Company, Incorporated, against Amet Guillot, Sheriff and ex officio Tax Collector, and others. From the judgment in the first action, defendants appeal, and, from the judgment in the second action, plaintiff appeals.

1Opinion of the CourtDawkins, J.

In. these two cases, the plaintiff seeks to enjoin the collection of certain ad valorem and acreage taxes, levied by the board of commissioners of the Saline levee and drainage district. Petitioner alleges that it is the owner of 22,957.55 ‘out of a total of 38,278 acres embraced in the whole district; that $100,000 of bonds have already been issued by said district and the proceeds expended without any benefit accruing to petitioner’s property; that the board has no funds; that it has no work in contemplation; that the said taxes are confiscatory, will benefit only a few who have property…

2Cases cited4 opinions

  1. Myles Salt Co. v. Board of Comm'rs of Iberia and St. Mary Drainage Dist.Supreme Court of the United States · 1916
  2. George v. YoungSupreme Court of Louisiana · 1893
  3. DeGravelle v. Iberia & St. Mary Drainage DistrictSupreme Court of Louisiana · 1900
  4. Duffy v. PeneguySupreme Court of Louisiana · 1920

3Cited by4 opinions

  1. Dantoni v. Board of Levee Commissioners of Orleans Levee DistrictSupreme Court of Louisiana · 1955
  2. South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
  3. Dantoni v. Board of Levee Commissioners of Orleans Levee DistrictSupreme Court of Louisiana · 1955
  4. J. H. Hines Co. v. GuillotSupreme Court of Louisiana · 1925

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