Griggsry Construction Co. v. Freeman

The opinion of the court was delivered by

Provosty, J.

By section 1 'of act 170 of 1898, the revenue law of the 'State, it is provided that taxes are levied “on all property situated within the State of Louisiana except such as is expressly exempted from taxation by law”; and that ‘/the term property, as herein used, mean3 and includes * * * all movable and immovable, corporeal and incorporeal articles or things of value owned and held and controlled within the State of Louisiana by any person whatsoever.”

By section 7 of the same act, it is made the duty of the assessors “to put upon the…