State Board of Assessors v. Comptoir National D'Escompte
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT .OF LOUISIANA. The Comptoir National d’Escompte de Paris, a corporation organized under the laws of the republic of France, filed its bill in the Circuit Court of the United States for the Eastern District of Louisiana, seeking to enjoin collection of certain taxes and to cancel the assessment thereof.
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT .OF LOUISIANA. The Comptoir National d’Escompte de Paris, a corporation organized under the laws of the republic of France, filed its bill in the Circuit Court of the United States for the Eastern District of Louisiana, seeking to enjoin collection of certain taxes and to cancel the assessment thereof. These taxes were undertaken to be collected under an assessment upon office furniture, $1000 ; money in possession, $20,000; “money loaned on interest, all credits, and all bills receivable for money loaned on interest…
1Opinion of the CourtJustice Day
The constitution of the State of Louisiana of 1898, article 225, declares that all property shall be assessed in proportion to its value. Section 1 of the act of 1898, passed by the general assembly of thedstate,.defines “property” to include “all personal property, ... all rights, credits, bonds and securities of all kinds, promissory notes, open accounts and other obligations, all cash. . . . all’ money loaned at interest, . . . and all movable and immovable, corporeal and incorporeal articles or things of value, owned and held and controlled within the State of Louisiana by any person in…
2Cases cited4 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Comptoir National D'Escompte de Paris v. Board of AssessorsSupreme Court of Louisiana · 1900
3Cited by70 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
- DeGanay v. LedererSupreme Court of the United States · 1919
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
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