Legal Opinion

Colonial Sugars Co. v. Board of State Affairs

Supreme Court of Louisiana

Decided December 10, 1923No. Nos. 24120, 24122PublishedCited by 1 opinion

Appeal from Civil District Court, Parish of Orleans; E. K. Skinner, Judge in Case No. 24120, and Hugh C. Cage, Judge in Case No. 24122. Separate suits by the Colonial Sugars Company against the Board of State Affairs and others. Judgments for defendants, and plaintiff appeals.

1Opinion of the CourtDawkins, J.

These two cases involve practically the same points, have been argued and submitted together, and we shall dispose of them in one opinion.

The first involves a contest of a portion of plaintiff’s assessment for the year 1918, and the second a similar assessment for 1919.

Plaintiff is a New Jersey corporation, owning a sugar refinery, plantations, etc., in this state, and has its Louisiana domicile in the city of New Orleans. Its capital stock is owned by the Cuban-American Sugar Company, another New Jersey corporation, with offices in the city of New York, but with no interests in this state…

2Cases cited8 opinions

  1. Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
  2. Louisiana Ry. & Navigation Co. v. MadereSupreme Court of Louisiana · 1909
  3. Standard Cotton Seed Oil Co. v. Excelsior Refining Co.Supreme Court of Louisiana · 1902
  4. State v. Widow & Heirs of PoydrasSupreme Court of Louisiana · 1854
  5. Geren v. GruberSupreme Court of Louisiana · 1874

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Armour & Co. v. Board of State AffairsSupreme Court of Louisiana · 1924

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