Legal Opinion

Lyon Lumber Co. v. Louisiana Tax Commission

Supreme Court of Louisiana

Decided May 25, 1925No. 27116PublishedCited by 11 opinions

1Opinion of the CourtLand, J.

The 'Lyon Lumber Company owns 53,508.97 acres of cut over lands in the parish of Livingston, classified by plaintiff company as follows:

Pine denuded lands, class A............ 10,550.31 acres

Pine denuded lands, class B............ 28,853.74 acres

Hardwood lands, class A................ 167.03 acres

Hardwood lands, class B................ 1,314.84 acres

Fresh water marsh, class A............ 8,076.82 acres

Fresh water marsh, class B............ 4,545.83 acres

Total ................................. 53,508.07 acres

Those lands were returned by said company for assessment for the year 1924, at $3 per…

2Cases cited3 opinions

  1. People ex rel. Empire Mortgage Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1921
  2. Morgan's Louisiana & Texas Railroad & Steamship Co. v. Board of ReviewersSupreme Court of Louisiana · 1889
  3. Manson v. Board of Levee Com'rsSupreme Court of Louisiana · 1923

3Cited by11 opinions

  1. Bussie v. LongLouisiana Court of Appeal · 1974
  2. Makofsky v. Department of HighwaysSupreme Court of Louisiana · 1944
  3. Davitt v. Long-Bell Farm Land CorporationSupreme Court of Louisiana · 1926
  4. Natalbany Lumber Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1932
  5. State Ex Rel. Com'rs of the Land Office v. JohnsonSupreme Court of Oklahoma · 1933

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