Legal Opinion

Lindsay v. First Nat. Bank of Shreveport

Supreme Court of the United States

Decided March 4, 1895No. 132PublishedCited by 29 opinions

APPEAL FROM AND ERROR TO THE CIRCUIT- COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF LOUISIANA. ' This • was an action brought in the Circuit Court of the United States for the Western District of Louisiana by the First National Bank of Shreveport, a corporation created under the laws of the United States, against Robert H. Lindsay, assessor of the parish of Caddo^ the police jury of said parish' of Caddo, and the city of Shreveport, Louisiana.

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APPEAL FROM AND ERROR TO THE CIRCUIT- COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF LOUISIANA. ' This • was an action brought in the Circuit Court of the United States for the Western District of Louisiana by the First National Bank of Shreveport, a corporation created under the laws of the United States, against Robert H. Lindsay, assessor of the parish of Caddo^ the police jury of said parish' of Caddo, and the city of Shreveport, Louisiana. The declaration or petition sets forth that the capital stock of said bank consists of 2000 shares of one hundred dollars each, held and owned…

1Opinion of the Court

Mr. Justice Shiras,

after stating the case, delivered the opinion of the court. •

This was a proceeding instituted in the Circuit Court of the United States for the Western-District of Louisiana by the First National Bank of Shreveport, to have declared invalid an assessment of the shares of its capital stock, made by the assessing officers of the State of Louisiana for the parish of Caddo, in the year 1889.

It is provided by the twenty-seventh section of the act of 1886 of the State of Louisiana that “ all taxpayers shall have the right of testing the correctness of their assessments before the…

2Cases cited3 opinions

  1. Case of Broderick's WillSupreme Court of the United States · 1875
  2. Thompson v. Railroad CompaniesSupreme Court of the United States · 1868
  3. Bennett v. ButterworthSupreme Court of the United States · 1851

3Cited by29 opinions

  1. Anglo-American Land, Mortgage & Agency Co. v. LombardCourt of Appeals for the Eighth Circuit · 1904
  2. National Life Insurance Company, a Corporation v. Jerome Silverman, Carroll Arms Associates, a District of Columbia Limited Partnership v. National Life Insurance Company, a Vermont Corporation, A/K/A National Life of VermontCourt of Appeals for the D.C. Circuit · 1971
  3. Cook v. FoleyCourt of Appeals for the Eighth Circuit · 1907
  4. Great American Ins. Co. v. JohnsonCourt of Appeals for the Fourth Circuit · 1928
  5. Armstrong Cork Co. v. Merchants' Refrigerating Co.Court of Appeals for the Eighth Circuit · 1910

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