Victoria Lumber Co. v. Rives
Supreme Court of Louisiana
Appeal from First Judicial District Court, Parish of Caddo; Thomas Fletcher Bell, Judge. Action by the Victoria Lumber Company, • Limited, against O. 6. Rives, comptroller and tax collector. From the judgment, both parties have appealed.
1Opinion of the CourtLand, J.
The plaintiff enjoined the defendant, tax collector of the city of Shreveport, from selling for municipal taxes, costs, and penalties a certain lot, with a two-story brick building thereon, on two grounds, to wit:
First, because the property was employed in its business as a manufacturer of articles of wood, and was therefore exempt under the provisions of article 230 of the Constitution of 1898; and, secondly, because the charge of a penalty at the rate of 2 per cent, per month from the 1st day of November of each of' the years 1900, 1901, 1902, and 1903, was illegal and unconstitutional.
It…
2Cases cited1 opinion
- Gallup v. SchmidtIndiana Supreme Court · 1900
3Cited by4 opinions
- State v. Great Atlantic & Pacific Tea Co.Supreme Court of Louisiana · 1938
- State Ex Rel. City of New Orleans v. Louisiana Tax CommissionSupreme Court of Louisiana · 1930
- Elks Theater Co. v. City of New IberiaSupreme Court of Louisiana · 1918
- Shreveport Creosoting Co. v. City of ShreveportSupreme Court of Louisiana · 1907