Rock Island, A. & L. R. v. State Board of Appraisers
Supreme Court of Louisiana
Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge: H. P. Brunot, Judge. Action by the Rock Island, Arkansas & Louisiana Railroad Company against the State Board of Appraisers of Louisiana. Prom the judgment, plaintiff appeals.
1Opinion of the CourtBreaux, C. J.
Plaintiff claims exemption from taxation under article 230 of the Constitution and under Act No. 39 of 1877, and asks for judgment canceling the assessment for back taxes for the year 1909 in the parish of Union and canceling the back taxes for the years 1909 and 1910 in the parish of Jackson. And, in the alternative, petitioner asks that the assessments for these years be reduced as excessive..The stockholders of plaintiff corporation, we are informed, organized under both the laws of Louisiana and of Arkansas; that is, one of the companies (the Arkansas-Southern) organized under the laws of…
2Cases cited4 opinions
- Succession of HutchinsonSupreme Court of Louisiana · 1904
- State v. MorganSupreme Court of Louisiana · 1876
- Citizens' Bank & Trust Co. v. Board of AssessorsSupreme Court of Louisiana · 1912
- Texas & P. Ry. Co. v. FlournoySupreme Court of Louisiana · 1910
3Cited by2 opinions
- Morgan's Louisiana & T. R. R. & S. S. Co. v. WhiteSupreme Court of Louisiana · 1915
- Louisiana & A. Ry. Co. v. State Board of AppraisersSupreme Court of Louisiana · 1914