Orient Insurance v. Board of Assessors for the Parish of Orleans
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. The facts, which, involve the constitutionality and validity of tax assessments on a foreign insurance company in Louisiana, are stated in the opinion.
1Opinion of the CourtJustice Hughes
This is a writ of error to review a judgment in a consolidated suit brought by a number of foreign insurance corporations, doing business in Louisiana, to cancel assessments made by the Board of Assessors for the Parish of Orleans for the years 1906, 1907 and 1908, and in the alternative for their reduction as excessive.
The assessments, so far as they are in question here, were for premiums due on open account. In the course of the suit, a stipulation was made setting forth the true amount of these premiums. By the judgment of the Supreme Court of the State, the assessments for the year 1908…
2Cases cited2 opinions
- Terry v. AndersonSupreme Court of the United States · 1877
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
3Cited by9 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Rogers v. Hennepin CountySupreme Court of the United States · 1916
- Miller Bros. v. MarylandSupreme Court of the United States · 1954
- Southern Amusement Co. v. City of JenningsSupreme Court of Louisiana · 1934
- Canron, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 1975
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