International Text-Book Co. v. Fitzpatrick
Supreme Court of Louisiana
Appeal from First City Court of New Orleans; Henry Renshaw, Judge. Action by the International Text-Book Company against John Fitzpatrick, State Tax Collector, and others, to annul an assessment. From a judgment for plaintiff, defendants appeal.
1Opinion of the CourtBreaux, C. J.
Plaintiff and defendant agree with the statement that the assessment of plaintiff’s property was made in accordance with Act 170 of 1908.
The International Text-Book Company brought suit against the board of assessors to set aside as illegal and void the assessment of plaintiff’s property for 1912 and enjoin the State Tax ’Collector and city treasurer from collecting taxes on values the situs of which plaintiff alleges is at its domicile.
The assessment, amounting to $2,500, consists of money loaned on interest and credits of every description. The taxes on this sum is the only amount in…
2Cases cited3 opinions
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- V. & A. Meyer & Co. v. PleasantSupreme Court of Louisiana · 1889
- Barber Asphalt Paving Co. v. City of New OrleansSupreme Court of Louisiana · 1889
3Cited by2 opinions
- State v. Credit Clearing HouseLouisiana Court of Appeal · 1929
- Truelove v. ParkerSupreme Court of North Carolina · 1926