Bowman-Hicks Lumber Co. v. Reid

Plaintiff, a corporation organized under the laws of Delaware, is the owner of 19,204 acres of denuded pine lands situated in the parish of Allen in this state. Prior to April 1, 1929, plaintiff filed with the parish assessor -for assessment purposes a list of its property, duly sworn to as required by law. On this sworn statement the value of the entire 19,204 acres was fixed at 857,612. Under instructions from the Louisiana tax commission, the parish assessor increased the valuation of plaintiff’s land for assessment purposes from the amount of plaintiff’s return to the sum of $96,200.…