Southern Pine Ass'n v. Board of Assessors
Supreme Court of Louisiana
■ Appeal from -Civil District Court, Parish of Orleans; Ered D. King, Judge. Suit by the Southern Pine Association against the Board of Assessors of the Parish of Orleans and others. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtO’Niell, C. J.
This is an appeal from a judgment annulling a tax assessment for the year 1921 on the net average cx-edits of the plaintiff, amounting to $46,489.09. The defendants, appellants, are the board of assessors for the parish of Orleans, the Louisiana Tax Commission, the state tax collector for the city of New Orleans, and the city itself.
The plaintiff is a Missouri corporation, domiciled in Kansas City, but having an office in the city of New Orleans, where it conducts its business, as it does in other cities. The character of the business is very much like that of a trade union, or an association…
2Cases cited1 opinion
- Krauss Bros. Lumber Co. v. Board of AssessorsSupreme Court of Louisiana · 1921