Legal Opinion
State Farm Mut. Auto. Ins. v. Ott
Louisiana Court of Appeal
Decided February 23, 1953No. Nos. 20086, 20087Published
1Opinion of the Court
JANVIER, Judge.
These are consolidated cases 'in which the plaintiff, State Farm Mutual Automobile Insurance Company, is seeking the return of certain taxes paid under protest,— in one case, to the City of New Orleans, through its proper officials, and in the other, to the State of Louisiana, through its proper officials. The suits are brought under authority of Act No. 330 of 1938, LSA-R.S. 47:1576.
The taxes paid under protest resulted from an assessment made for the year 1949 against the plaintiff corporation of alleged uncollected premiums on liability insurance policies written by the…
2Cases cited5 opinions
- State Farm Mut. Automobile Ins. Co. v. OttSupreme Court of Louisiana · 1952
- Kansas City Life Ins. Co. v. HammettSupreme Court of Louisiana · 1933
- Standard Marine Ins. v. Board of AssessorsSupreme Court of Louisiana · 1909
- State ex rel. Mechanics & Traders Insurance v. Board of AssessorsSupreme Court of Louisiana · 1895
- State Farm Mut. Auto. Ins. v. OttLouisiana Court of Appeal · 1952