Hammond Lumber Co. v. Smart
Supreme Court of Louisiana
Appeal from Twenty-Fifth Judicial District Court, Parish of Livingston; George J. Woodside, Judge. Action by the Hammond Lumber Company, Limited, against W. L. Smart, sheriff, and the Parish of Livingston. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtLand, J.
Plaintiff was assessed in the parish of Livingston for the year 1910 with “8 miles of railroad and 8 teams of oxen, and 8 wagons,” at a total valuation of $15,-000. The petition alleged that said property was carried into the parish of Livingston on February 17,1910, and that the same property was assessed in the parish of Tangipahoa for the year 1910, and plaintiff has duly paid the taxes thereon. The evidence shows that the steel rails for the eight miles of railroad came from Mississippi about February 1, 1910. The oxen and wagons came from the parish of Tangipahoa. There is no evidence…
2Cases cited4 opinions
- Griggsry Construction Co. v. FreemanSupreme Court of Louisiana · 1902
- Bunkie Brick Works, Ltd. v. Police JurySupreme Court of Louisiana · 1905
- Palfrey v. ConnelySupreme Court of Louisiana · 1901
- Southern Insurance v. Board of AssessorsSupreme Court of Louisiana · 1897
3Cited by6 opinions
- Ford Motor Co. v. LinnaneMontana Supreme Court · 1936
- Citizens' Bank & Trust Co. v. Board of AssessorsSupreme Court of Louisiana · 1912
- Gulf Public Service Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- Y. M. C. A. v. City of New OrleansLouisiana Court of Appeal · 1929
- Box Elder County v. Conley, County AssessorUtah Supreme Court · 1930
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