State ex rel. Louisiana Imp. Co. v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish, of Orleans; Walter Byers Sommerville, Judge. Application by the state, on relation of the Louisiana Improvement Company, for writ of mandamus to the Board of Assessors and others. Judgment for defendants, and the relator appeals.
1Opinion of the CourtBreaux, J.
Plaintiff here, relator in the lower court, objects to a claim presented to it for the payment of a tax on certificates it holds.
It urges that its certificates are not private property. It avers that they are public securities, not taxable without constitutional authority and an enabling statute; that no such authority can be shown; and that to tax such securities impairs the obligation of the contract upon which they are based.
These certificates were issued to the Louisiana Improvement Company by the city of New Orleans for work done by it under a contract with that city. Its contention is…
2Cases cited23 opinions
- Edwards v. KearzeySupreme Court of the United States · 1878
- Thomas v. GaySupreme Court of the United States · 1898
- Murray v. CharlestonSupreme Court of the United States · 1878
- Walker v. WhiteheadSupreme Court of the United States · 1873
- Purcell v. MinerSupreme Court of the United States · 1867
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3Cited by12 opinions
- Cruse v. FischlMontana Supreme Court · 1918
- Penick v. FosterSupreme Court of Georgia · 1907
- Van Dyke v. Tax CommissionWisconsin Supreme Court · 1935
- In Re Assessment of First Nat. Bank of ChickashaSupreme Court of Oklahoma · 1916
- State ex rel. W. K. Henderson Iron Works & Supply Co. v. JeterSupreme Court of Louisiana · 1922
7 more not listed; retrieve them via the Exa API.