Dorcheat Valley R. R. v. Clement
Supreme Court of Louisiana
Appeal from Second Judicial' District Court, Parish of Webster; John N. Sandlin, Judge. Action by the Dorcheat Valley Railroad against O. P. Clement, Tax Collector, and others. .From judgment for defendants, plaintiff appeals.
1Opinion of the CourtO’Niell, J.
Claiming that its six miles of main track and quarter of a mile of side track was exempt from taxation, the plaintiff enjoined the sheriff and ex officio tax collector, the assessor, and the parish board of school directors, from collecting taxes thereon. The exemption is claimed under a constitutional amendment adopted in 1904, exempting from taxation for a period of ten years aDy railroad or part of railroad constructed and completed subsequent to January 1, 1905, and prior to January 1, 1909. The construction of this railroad was begun in the summer of 1905 and completed in 1906.
In 1913,…
2Cases cited7 opinions
- State ex rel. Stempel v. City of New OrleansSupreme Court of Louisiana · 1901
- Howcott v. SmartSupreme Court of Louisiana · 1909
- Vicksburg v. LouisiAna & A. R.Supreme Court of Louisiana · 1915
- Globe Lumber Co. v. ClementSupreme Court of Louisiana · 1903
- Texas & P. Ry. Co. v. FlournoySupreme Court of Louisiana · 1910
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3Cited by1 opinion
- South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978