Monongahela River Consol. Coal & Coke Co. v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of" Orleans; Thomas C. W. Ellis, Judge. Action by the Monongahela River Consolidated Coal & Coke Company against the board of assessors and others. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtBreaux, C. J.
The ground alleged by appellee to dismiss the appeal is that this court is without jurisdiction ratione mate-rise.
The amount in controversy as stated does not exceed the lower limit of this court’s jurisdiction. But a legal question is at issue..The jurisdiction of this court includes cases in which the constitutionality or legality of a tax is in contestation.
Plaintiff’s petition sets up that it has property within the city’s limits, but that it is not subject to taxation. This is denied by the defendants. They urge that plaintiff owes taxes under; statutes of 1890 and 1898.
A question of…
2Cases cited5 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- State Board of Assessors v. Comptoir National D'EscompteSupreme Court of the United States · 1903
- State v. Rosenstream, Weiss & Co.Supreme Court of Louisiana · 1900
- Roy v. SchuffSupreme Court of Louisiana · 1899
- S. D. Moody & Co. v. SpotornoSupreme Court of Louisiana · 1904
3Cited by9 opinions
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Commonwealth v. PeeblesCourt of Appeals of Kentucky · 1909
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- Marshall Hardware Co. v. Multnomah CountyOregon Supreme Court · 1911
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