Legal Opinion
New Orleans Great Northern R. v. State Board of Appraisers
Supreme Court of Louisiana
Decided May 25, 1914No. 20379PublishedCited by 1 opinion
Appeal from Twenty-Sixth Judicial District Court, Parish of St. Tammany; J. B. Lancaster, Judge. Action by the New Orleans Great Northern Railroad Company against the State Board of Appraisers and others. Judgment for defendants, and plaintiff .appeals.. The following is a map of the property in question:
1Opinion of the CourtLand, J.
Plaintiff appealed from the judgment below, denying its claim to exemption from taxation of that part of its railroad between North Slidell and Abita Springs, a distance of 26.5 miles, under the provisions of the constitutional amendment of 1904, reading in part as follows:
“There shall be exempt from taxation for a period of ten years from the date of its completion, any railroad or part of railroad that shall *740have been constructed and completed subsequently to January 1, 1905, and prior to January 1, 1909.”
Plaintiff contends that said line of railroad commonly called the “Shore Line” was…
2Cases cited4 opinions
- Union Pacific Railroad v. United StatesSupreme Court of the United States · 1879
- Tower v. Detroit, Lansing & Lake Michigan RailroadMichigan Supreme Court · 1876
- Southern Kansas & Panhandle Railroad v. TownerSupreme Court of Kansas · 1889
- De Graff v. St. Paul & Pacific RailroadSupreme Court of Minnesota · 1876
3Cited by1 opinion
- Sibley, L. B. & S. Ry. Co. v. CurrieSupreme Court of Louisiana · 1915