Legal Opinion

Bunkie Brick Works, Ltd. v. Police Jury

Supreme Court of Louisiana

Decided January 30, 1905No. 15,204PublishedCited by 18 opinions

Appeal from Fourteenth Judicial District Court, Parish of Avoyelles; Gregory Horatio Couvillon, Judge. Actions by the Bunkie Brick Works, Limited, J. O. Ward, A. B. West, and A. J. Moule against the police jury of Avoyelles and others. Judgments for plaintiffs, and defendants appeal.

1Opinion of the CourtLand, J.

The plaintiffs in these consolidated suits obtained judgments in the court below annulling as illegal certain assessments for 1903 made against them of buildings and improvements constructed several months after the 1st of January of said year. It appears in all of these cases that the land was assessed to the owner according to law, and that about June 20, 1903, the assessor, *1063on his own motion, made an additional assessment of the buildings and improvements constructed or in the course of construction thereon.

In the case of the Bunlrie Brick Works, Limited, the land on which the brick…

2Cases cited2 opinions

  1. San Francisco & North Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1882
  2. Southern Insurance v. Board of AssessorsSupreme Court of Louisiana · 1897

3Cited by18 opinions

  1. Humble Oil & Refining Co. v. StateCourt of Appeals of Texas · 1927
  2. Dastugue v. CohenLouisiana Court of Appeal · 1930
  3. Louisiana Oil Refining Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
  4. Morgan's Louisiana & T. R. R. & S. S. Co. v. WhiteSupreme Court of Louisiana · 1915
  5. City of New Iberia v. Police Jury of Iberia ParishSupreme Court of Louisiana · 1914

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