New England Mut. Life Ins. v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Fred Duvieve King, Judge. Action by the New England Mutual Life Insurance Company against the board of assessors and others. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtProvosty, J.
The plaintiff company is a corporation created under the laws of Massachusetts. It is domiciled in Boston, and does a life insurance business in this state through a local agent. For the year 1906 it was assessed as follows:
“Money in possession on deposit or in hand $4,000.”
It contests the assessment on the ground that it has no money in this state, except such as is in course of transmission, and therefore not situated in this state, and, in consequence, not taxable in this state; also, on the ground that the assessment is at all events excessive. It prays for cancellation, and in the…
2Cases cited3 opinions
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
- A. Clason & Co. v. City of New OrleansSupreme Court of Louisiana · 1894
- State v. StewartSupreme Court of Louisiana · 1894
3Cited by2 opinions
- Orient Ins. v. Board of AssessorsSupreme Court of Louisiana · 1909
- Shaw v. WatsonSupreme Court of Louisiana · 1922