State ex rel. Lemoine v. Morrow
Supreme Court of Louisiana
Appeal from Fourteenth Judicial District Court, Parish of Avoyelles; S. Allen Bordelon, Judge. Proceedings by the State, on the relation of Thomas A. Lemoine, for a writ of mandamus to be directed to Arthur Morrow, Assessor. Judgment for relator, and respondent appeals.
1Opinion of the CourtLand, J.
Relator alleges that respondent assessor has assessed and listed against him fo^ taxation for the year 1921 for state and local purposes certain credits due and owing to relator for merchandise.
The sole attack made upon said assessment is that the same is illegal, null, and void, as said credits are exempt from taxation under section 4 of Article 10 of the Constitution of 1921.
The assessment complained of was made after July 1,1921.
The lower court rendered judgment in favor of relator, ordering that the alternative writ of mandamus issued herein be made preemptory, and that respondent…
2Cases cited2 opinions
- State ex rel. W. K. Henderson Iron Works & Supply Co. v. JeterSupreme Court of Louisiana · 1922
- Oden v. Industrial Lumber Co.Supreme Court of Louisiana · 1923
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