Southern Insurance v. Board of Assessors
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. Théard, J. Statement of the Case. The plaintiffs alleged that in making up the assessment rolls for the year 1895 the Board of Assessors for the parish of Orleans assessed them, under the head of “money in possession,” etc., in the sum of ninety-five thousand nine hundred and thirty dollars, claiming to base said assessment upon their annual statement for the year 1894. That said assessment was excessive and…
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APPEAL from the Civil District Court for the Parish of Orleans. Théard, J. Statement of the Case. The plaintiffs alleged that in making up the assessment rolls for the year 1895 the Board of Assessors for the parish of Orleans assessed them, under the head of “money in possession,” etc., in the sum of ninety-five thousand nine hundred and thirty dollars, claiming to base said assessment upon their annual statement for the year 1894. That said assessment was excessive and erroneous, and should nob have been made; that in the above ninety-five thousand nine hundred and thirty dollars are…
1Opinion of the Court
The opinion of the court was delivered by
NichoDls, O. J.
Counsel for plaintiffs urge in this court the . exception of res judicata pleaded below, based upon the judgments in their favor in the suits Nos. 32,994 and 44,087 of the Oivil District Court. They say that precisely the same issue was presented in those eases as is presented here, and that it was raised and decided between the same parties. The suits involved the assessments of 1891 and 1894. The judgments referred to not having been appealed from, fixed the rights of the parties as involved in that particular litigation. Their effect…
2Cases cited1 opinion
- Clark v. . NortonNew York Court of Appeals · 1872
3Cited by18 opinions
- Bunkie Brick Works, Ltd. v. Police JurySupreme Court of Louisiana · 1905
- Gulf Shipside Storage Corporation v. ThamesSupreme Court of Louisiana · 1950
- Louisiana Oil Refining Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- Morgan's Louisiana & T. R. R. & S. S. Co. v. WhiteSupreme Court of Louisiana · 1915
- City of New Iberia v. Police Jury of Iberia ParishSupreme Court of Louisiana · 1914
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