Jasper & E. Ry. Co. v. Martin
Supreme Court of Louisiana
Appeal from Fifteenth. Judicial 'District Court, Parish of Beauregard; Winston Over-ton, Judge. Action by the Jasper & Eastern Railway Company against W. A. Martin, Sheriff and Tax Collector, and others, to annul the assessment of a tax against plaintiff. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtO’Niell, J.
This is an action to annul the assessment of a railroad for the taxes of the year 1916, on the allegation that 1916 was one of the 10 years for which the road was exempted from taxation by article 230 of the Constitution. The district court held that the railroad was exempt from taxation in the year 1916; and the defendants, the tax collector, the board of state affairs, the assessor, the police jury, and the board of school directors of the parish prosecute this appeal.
The correctness of the decision depends solely upon whether the railroad was completed in time to have been subject to…
2Cases cited7 opinions
- Bunkie Brick Works, Ltd. v. Police JurySupreme Court of Louisiana · 1905
- Palfrey v. ConnelySupreme Court of Louisiana · 1901
- Southern Insurance v. Board of AssessorsSupreme Court of Louisiana · 1897
- 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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3Cited by7 opinions
- New Orleans Bank & Trust Co. v. City of New OrleansSupreme Court of Louisiana · 1933
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- Gulf Public Service Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- Esto Real Estate Corporation v. Louisiana Tax Comm.Supreme Court of Louisiana · 1930
- State ex rel. Cain v. H. D. Foote Lbr. Co.Louisiana Court of Appeal · 1931
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