Urania Lumber Co. v. Louisiana Tax Commission

The plaintiff owns 6,990 acres of land in Caldwell parish, which is involved in a reforestation contract. In 1929 the state and local taxing authorities assessed this land, for that year, at $4.25 per acre, and also assessed the land, at the same valuation, for back taxes for the years 1913 to 1928, both inclusive.

The plaintiff filed this suit, in which it prays that the assessment of its land for back taxes be annulled and that the assessment thereof for the year 1929 be reduced to $1 per acre. The reduction of the 1929 assessment of certain lands and timber not involved in the reforestation…