Southport Mills, Ltd. v. City of Baton Rouge
Supreme Court of Louisiana
Action by the Southport Mills, Limited, against the City of Baton Rouge and others. There was a judgment for plaintiff, and defendants applied for writs of certiorari and review.
1Opinion of the CourtO’Niell, J.
The plaintiff owns a tract ol land situated partly within and partly outside of the city of Baton Rouge. It was assessed for state and parish taxes for the year 1916, and the taxes were paid. , The same assessment was copied upon the city assessment roll for that year, but in a suit by the owner of the property the municipal assessment was declared invalid because the property was not all within the city.
The municipal authorities then had a supplemental assessment made by the parish assessor, of the part of the property within the city, and copied the supplemental assessment upon the…
2Cases cited1 opinion
- Elks Theater Co. v. City of New IberiaSupreme Court of Louisiana · 1918