Barber Asphalt Paving Co. v. City of New Orleans
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. VoorltieÑ, J. i.' l: Two grounds for the relief sought were presented in the court below : a. Plaintiff had no pi-operty covered by the words of the assessment; b. If debts due it were within the, words of the assessment, such properly was not taxable in this State. 2. Either of these grounds is sufficient to.support the judgment appealed from.
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APPEAL from the Civil District Court for the Parish of Orleans. VoorltieÑ, J. i.' l: Two grounds for the relief sought were presented in the court below : a. Plaintiff had no pi-operty covered by the words of the assessment; b. If debts due it were within the, words of the assessment, such properly was not taxable in this State. 2. Either of these grounds is sufficient to.support the judgment appealed from. It does not appear which of tho two prevailed in tho lower court. 3. As the amount involved does not exceed $2000 this Court cannot consider tho first of these grounds. 4. Hence this Court…
1Opinion of the Court
The opinion of the Court was delivered by
POché, J.
Plaintiff, in this snit, contests the right of the State and city to levy and enforce a tax on- “money loaned on interest, credits and bills receivable for money loaned or advanced,” owned by the plaintiff corporation in the city of New Orleans. Its ground of resistance is that as a foreign corporation it is not liable to taxation in this State for that Mud of property or rights, which can be assessed only at the domicil of the owner.
This appeal is from a judgment in favor of plaintiff.
The suggestion of appellee’s counsel that the matter in…
2Cases cited1 opinion
- Paul v. VirginiaSupreme Court of the United States · 1869
3Cited by7 opinions
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
- National Fire Ins. v. Board of AssessorsSupreme Court of Louisiana · 1908
- Anderson v. Standard Accident Ins. Co.District Court, E.D. Louisiana · 1940
- Metropolitan Life Ins. v. Board of AssessorsSupreme Court of Louisiana · 1905
- Simms Oil Co. v. WolfeCourt of Appeals for the Fifth Circuit · 1925
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