Legal Opinion
Amos Kent Lumber & Brick Co. v. Tax Assessor
Supreme Court of Louisiana
Decided March 27, 1905No. 15,532PublishedCited by 4 opinions
Appeal from Twenty-Fifth Judicial District Court, Parish of St. Helena; Clay Elliott, Judge. Action by the Amos Kent Lumber & Brick Company, Limited, against the tax assessor, and others, for the parish of St. Helena. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtProvosty, J.
The sole question in this case is whether plaintiff’s railroad is a “railroad,” within the meaning of article 230 of the Constitution, reading as follows:
“There shall also be exempt from taxation for a period of ten years from the date of its-*863completion any railroad, or part of such railroad, that may he hereafter constructed and completed prior to January 1st, 1904. * * *”
The road is a narrow-gauge railroad, constructed as an adjunct to the sawmill business of the plaintiff, for the purpose of transporting logs to its mill. Its name is the Kentwood, Greensburg & Southwestern Railroad. Its…
2Cited by4 opinions
- Weinhardt v. City of New OrleansSupreme Court of Louisiana · 1910
- Vicksburg v. LouisiAna & A. R.Supreme Court of Louisiana · 1915
- Dorcheat Valley R. R. v. ClementSupreme Court of Louisiana · 1915
- Sibley, L. B. & S. Ry. Co. v. ElliottSupreme Court of Louisiana · 1914