Chassaniol v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Thomas C. W. Ellis, Judge. Action by Eugene Chassaniol and others against the board of assessors of the parish of Orleans and others. Judgment for defendants, and plaintiffs appeal.
1Opinion of the CourtLand, J.
Plaintiffs in this suit are the owners, respectively, of one share of the capital stock of the New Orleans Stock Exchange, a corporation organized under the laws of the state of Louisiana, and they sue to cancel the assessment of said shares for taxation for the year 1906. Plaintiffs represent that said assessment is null and void for the reasons and on the grounds (1) that under the laws of the state of Louisiana shares of stock in corporations, other than banking corporations, are not liable to assessment and taxation, and (2) that, if such shares are assessable for taxation, then the…
2Cases cited4 opinions
- State ex rel. Louisiana Imp. Co. v. Board of AssessorsSupreme Court of Louisiana · 1902
- Forman v. Board of AssessorsSupreme Court of Louisiana · 1883
- New Orleans Cotton Exchange v. Board of AssessorsSupreme Court of Louisiana · 1883
- Louisiana & A. R. v. BaileySupreme Court of Louisiana · 1905
3Cited by4 opinions
- City & County of Denver v. Hobbs EstateSupreme Court of Colorado · 1914
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
- Allgeyer v. Board of AssessorsSupreme Court of Louisiana · 1908
- Ficklen v. City of New OrleansSupreme Court of Louisiana · 1920