Legal Opinion

Palmer Co. v. Police Jury

Supreme Court of Louisiana

Decided February 25, 1918No. 22638PublishedCited by 7 opinions

Appeal from Eleventh Judicial District Oourt, Parish of Red River; W. T. Cunningham, Judge. Consolidated suits by the Palmer Company, Incorporated, by E. T. Robinson, and by Zach K. BrinkerhoflC, against the Police Jury of Red River Parish and others. Judgment for defendants, and plaintiff in each suit appeals.

1Opinion of the CourtO’Niell, J.

The plaintiff in each of these consolidated cases sued separately to have an assessment annulled, or, in the alternative, to have it reduced. Each plaintiff alleged that the assessment was of a certain quantity of mineral oil at 60 cents a barrel and that it was an illegal assessment, for the following reasons, viz.:

That plaintiff furnished the assessor a true and correct sworn statement of the value of all of the property owned by plaintiff in the parish of Red River before the 1st of April, 1916, as required by section 14 of Act No. 170-of 1898, as amended by section 3 of Act 'No. 182 of…

2Cases cited3 opinions

  1. State ex rel. Stempel v. City of New OrleansSupreme Court of Louisiana · 1901
  2. Methodist Episcopal Church v. City of New OrleansSupreme Court of Louisiana · 1901
  3. Sibley, L. B. & S. Ry. Co. v. CurrieSupreme Court of Louisiana · 1915

3Cited by7 opinions

  1. Adsit v. ParkSupreme Court of Louisiana · 1919
  2. Shaw v. WatsonSupreme Court of Louisiana · 1922
  3. South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
  4. State v. Jemez Land Co.New Mexico Supreme Court · 1924
  5. Iberville Land Co. v. Texas Co.Louisiana Court of Appeal · 1930

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