Lee-Baker Dry Goods Co. v. Louisiana Tax Comm.

Plaintiff, Lee-Baker Dry Goods Company, Inc., a corporation, engaged in the wholesale dry goods business in Cad-do parish, brought this action against the Louisiana Tax Commission and the taxing authorities of Caddo parish to obtain a reduction in the assessment of plaintiff’s property for the year 1929, and on trial judgment being rendered in favor of plaintiff, as prayed for, the defendants appeal.

The return of plaintiff of its property for assessment, and the assessment as made, were as follows:

Return of Plaintiff

Merchandise __________________________$174,400

Furniture and fixtures______…