Howcott v. Smart
Supreme Court of Louisiana
Action by Miss Edith E. M. D. Howcott against W. L. Smart, State Tax Collector, and others. Judgment for defendants, and plaintiff applies for certiorari or writ of review to the Court of Appeals, Parish of Livingston.
1Opinion of the Court
Statement of the Case.
MONROE, J.
In January, 1909, plaintiff brought this suit to restrain the tax collector- of the parish of Livingston from proceeding to enforce the payment of the taxes of 1908, said to have been assessed against lands owned by her in that parish, on the grounds that the assessment was illegal because not made in her name, and because it included, in a lump valuation, the lands of other persons, and that the tax was illegal, to the extent of three mills, because it had not been included in the budget adopted by the police jury. She obtained a preliminary injunction, which…
2Cases cited13 opinions
- George v. ColeSupreme Court of Louisiana · 1902
- Morgan's Louisiana & Texas Railroad & Steamship Co. v. PecotSupreme Court of Louisiana · 1898
- Head v. Howcott Land Co.Supreme Court of Louisiana · 1907
- Norres v. HaysSupreme Court of Louisiana · 1892
- Howcott v. SmartSupreme Court of Louisiana · 1909
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3Cited by2 opinions
- Paepcke Leicht Lumber Co. v. ClackSupreme Court of Louisiana · 1915
- Pourciau v. AngellozSupreme Court of Louisiana · 1913