Legal Opinion

Krauss Bros. Lumber Co. v. Board of Assessors

Supreme Court of Louisiana

Decided April 4, 1921No. 24013PublishedCited by 3 opinions

Appeal from Civil District Court, Parish of Orleans; Porter Parker, Judge. Action by the Krauss Bros. Lumber Company against the Board of Assessors for the Parish of Orleans and the Board of State Affairs to annul an assessment for taxation. From a judgment rejecting the demand and ■declaring the assessment valid, plaintiff appeal’s.

1Opinion of the CourtO’Niell, J.

This is an action to annul an assessment for ad valorem taxes levied upon credits and bills receivable. The suit is against the board of assessors for the parish of Orleans and the board of state affairs. Prom a judgment rejecting the demand and declaring the assessment valid, plaintiff has appealed.

Appellant is a domestic corporation having its domicile and main office in the city of New Orleans. The company is engaged in the business of buying and selling lumber ip large quantities. The annual purchases and sales amount to about $3,500,000. The company does not have a stock of lumber on…

2Cases cited11 opinions

  1. Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
  2. United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
  3. Crew Levick Co. v. PennsylvaniaSupreme Court of the United States · 1917
  4. Looney, Attorney General of Texas v. Crane CoSupreme Court of the United States · 1916
  5. International Paper Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1918

6 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Bemis Bro. Bag Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1925
  2. Arkansas-Louisiana Pipe Line Co. v. CoverdaleDistrict Court, W.D. Louisiana · 1935
  3. Southern Pine Ass'n v. Board of AssessorsSupreme Court of Louisiana · 1924

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