Louisiana Land & Improvement Co. v. Police Jury of Grant Parish

Plaintiff brought this suit to recover the amount of parish and road taxes alleged to have been erroneously paid on certain lands on which no taxes were due, because the title thereof was partly in the United States government and partly in the state government, and because a portion of the lands had been doubly assessed.

Defendant, for answer, averred that the *851property was regularly assessed with other property owned by plaintiff; that the taxes were voluntarily paid and were collected in due course and expended for public purposes and in the exercise- of governmental functions; that said…