Legal Opinion
United States v. 12,918.28 Acres of Land
District Court, W.D. Louisiana
Decided September 21, 1943No. Civ. A. No. 498PublishedCited by 3 opinions
1Opinion of the Court
DAWKINS, District Judge.
The question presented in this proceeding is as to whether the owners of lands, condemned for public purposes, are liable for state and parish taxes for the calendar year 1941, accruing between the time of taking possession by the government and the passing of title. The facts pertinent to this issue have been stipulated as follows:
“The United States of America by declaration of taking No. 6 acquired title to Tract No. A-21 claimed to be owned by Thomas B. Boone and others by judgment dated January 2, 1942, filed in the Conveyance Records of Webster Parish, Louisiana…
2Cases cited7 opinions
- Cherokee Nation v. Southern Kansas Railway Co.Supreme Court of the United States · 1890
- Haig v. Wateree Power Co.Supreme Court of South Carolina · 1922
- Kennedy v. IndianapolisSupreme Court of the United States · 1881
- South Carolina State Highway Department v. BobotesSupreme Court of South Carolina · 1936
- South Carolina Public Service Authority v. 11,754.8 Acres of Land, More or LessCourt of Appeals for the Fourth Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- United States v. Certain Parcels of Land in City of BaltimoreDistrict Court, D. Maryland · 1945
- United States v. 412.715 ACRES OF LAND, ETC.District Court, N.D. California · 1945
- United States v. 232.68 Acres of LandDistrict Court, W.D. Tennessee · 1944