Union Tank Line Co. v. Day
Supreme Court of Louisiana
Appeal from Twenty-Second. Judicial District Court, Parish of East Baton Rouge; H. F. Brunot, Judge. Action to annul an assessment by the Union Tank Line Company against Robert B. Day, Sheriff, and others. From judgment for plaintiff, defendants appeal.
1Opinion of the CourtProvosty, J.
Plaintiff contests an assessment made of its property for taxation as unauthorized, and,'moreover, as irregular, even if authorized.
“An assessment of taxes must be made under authority of a statute and in accordance with its provisions.” 37 Cyc. 988. “The statute must not only provide what property shall be taxed, but it must provide methods for the valuation of such property, and clothe some person, officer, or tribunal with power and authority to assess such valuation; and, if the statute
*773contains no such provisions, it will he insufficient to subject such property to taxation.” State Board…
2Cases cited2 opinions
- Marye, Auditor v. Baltimore & O. R. Co. 1Supreme Court of the United States · 1888
- State Board of Tax Commissioners v. HollidayIndiana Supreme Court · 1898
3Cited by5 opinions
- White Oil Corp. v. FlanaganSupreme Court of Louisiana · 1923
- Kentucky Tax Commission v. American Refrigerator Transit Co.Court of Appeals of Kentucky (pre-1976) · 1956
- Gulf Refining Co. v. TillinghastSupreme Court of Louisiana · 1922
- Opinion Number, Louisiana Attorney General Reports1996
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1963