Globe Lumber Co. v. Lockett

The opinion of the court was delivered by

Blanchard, J.

Plaintiff company, whose domicil is "the Parish of Webster, purchased, in April, 1900, the timber on 10,400 acres of land situated, in several tracts, in the Parish of Eed Eiver.

The assessor of the latter parish listed this timber on his rolls as the property of the Company and assessed it for taxation for the year 1900 at a valuation fixed.

Whereupon the plaintiffs brought this action to avoid the assessment, asserting the same, and the tax claimed thereunder, to be without warrant of law.

They represent that none of the timber purchased…