Legal Opinion
Fidelity Mut. Life Ins. v. Fitzpatrick
Supreme Court of Louisiana
Decided March 28, 1910No. 17,832PublishedCited by 2 opinions
Appeal from Civil District Court, Parish of Orleans; T. C. W. Ellis, Judge. Petition by the Fidelity Mutual Life Insurance Company against John Fitzpatrick, State Tax Collector, and others. From a judgment denying relief, defendants appeal.
1Opinion of the CourtProyosty, J.
This court has frequently had occasion to announce that:
“A reduction of assessment cannot be decreed in a suit which is distinctly and exclusively for cancellation.” Insurance Co. v. Board, 122 La. 98, 47 South. 415.
One of the questions in the present case being whether plaintiff’s petition, is such that a reduction may be granted upon it, we give the petition in full:
“To the,” etc.
-“The petition of,” etc., shows:
“That the board of assessors for the parish of Orleans, in making up the assessment rolls for the year 1908. assessed your petitioner under the heading of ‘Money loaned on interest,…
2Cases cited3 opinions
- Travelers' Ins. v. Board of AssessorsSupreme Court of Louisiana · 1908
- Liverpool & London & Globe Ins. v. Board of AssessorsSupreme Court of Louisiana · 1908
- Standard Marine Ins. v. Board of AssessorsSupreme Court of Louisiana · 1909
3Cited by2 opinions
- Constantin Refining Co. v. DaySupreme Court of Louisiana · 1920
- Ott v. De Bardeleben Coal Corp.Court of Appeals for the Fifth Circuit · 1948