Citizens' Bank & Trust Co. v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court,' Parish of Orleans; George H. Théard, Judge. Action by the Citizens’ Bank & Trust Company against the Board of Assessors and others. From a judgment for plaintiff, defendants appeal.
1Opinion of the CourtBreaux, C. J.
Plaintiff alleges that the assessment of its property is null and void, and asks that its assessment and the taxes claimed under the assessment be declared null.
Plaintiff collected the shares of its stock on the 31st of January, and commenced business as a bank and trust company in the February following. It then became a going corporation. '
Prior to the dates before mentioned plaintiff had no corporate existence.
We learn from the record that the board of assessors, acting under Act 170 of the General Assembly for the session of 1898 and the amendments thereto, assessed for the purpose of…
2Cases cited6 opinions
- Bunkie Brick Works, Ltd. v. Police JurySupreme Court of Louisiana · 1905
- Palfrey v. ConnelySupreme Court of Louisiana · 1901
- Southern Insurance v. Board of AssessorsSupreme Court of Louisiana · 1897
- Prytania St. Market Co. v. City of New OrleansSupreme Court of Louisiana · 1903
- Hammond Lumber Co. v. SmartSupreme Court of Louisiana · 1912
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3Cited by5 opinions
- New Orleans Bank & Trust Co. v. City of New OrleansSupreme Court of Louisiana · 1933
- Morgan's Louisiana & T. R. R. & S. S. Co. v. WhiteSupreme Court of Louisiana · 1915
- Gulf Public Service Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1929
- Y. M. C. A. v. City of New OrleansLouisiana Court of Appeal · 1929
- Rock Island, A. & L. R. v. State Board of AppraisersSupreme Court of Louisiana · 1913