Frost Lumber Industries, Inc. v. Louisiana Tax Commission

Plaintiff owns and operates a large sawmill at Mansfield in De Soto parish, and also owns in that parish approximately 21,780 acres of land.

In the present suit, plaintiff is seeking to have the assessment of its lands- situated in De Soto parish reduced from $10 per acre to $5 per acre on 16,924 acres of its cut-over pine lands, and from $10 to $3 per acre on 4,856 acres of its cut-over hardwood lands in the Sabine river bottoms.

The lower court rendered judgment for defendants, dismissing plaintiff’s suit, and gave further judgment in favor of the tax collector of De Soto parish against…