Louisiana & A. Ry. Co. v. Shaw
Supreme Court of Louisiana
Appeal from Fifth Judicial District Court, Parish of Winn; George Wear, Judge. Action by the Louisiana & Arkansas Bail-way Company against F. L. Shaw, sheriff and tax collector, and others. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtLand, J.
Plaintiff enjoined the tax collector from selling its roadbed and side tracks for special taxes levied for the years 1903, 1904, 1905, and 1906 in favor of the Arkansas Southern Bailroad. The alleged ground for the injunction was exemption from taxation under article 230 of the Constitution of 1898. Defendants, answering, averred that the exemption from taxation provided by said article does not include the special taxes in question, which are a voluntary local assessment or contribution, not for a governmental purpose, but in aid of a public improvement for the common benefit of the…
Also in this document: Concurrence.
2Cases cited5 opinions
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
- Ford v. Delta & Pine Land Co.Supreme Court of the United States · 1897
- Griggsry Construction Co. v. FreemanSupreme Court of Louisiana · 1902
- Charnock v. Fordoche & Grosse-Tête Special Levee District Co.Supreme Court of Louisiana · 1886
- Louisiana & N. W. R. v. State Board of AppraisersSupreme Court of Louisiana · 1908
3Cited by6 opinions
- Louisiana Ry. & Navigation Co. v. MadereSupreme Court of Louisiana · 1909
- Long v. St. JohnSupreme Court of Florida · 1936
- New Orleans Great Northern R. v. ThomasSupreme Court of Louisiana · 1911
- Arkansas-Louisiana Pipe Line Co. v. CoverdaleDistrict Court, W.D. Louisiana · 1935
- Guaranty Bank & Trust Co. v. Ward Lumber Co.Supreme Court of Louisiana · 1926
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