Crowell & Spencer Lumber Co. v. Word

The plaintiff, a Louisiana corporation, has instituted this suit to annul the parish assessment, and, in the alternative, to reduce the state assessment against it as excessive. The district court reduced the valuation to that returned by the plaintiff, and defendants have appealed.

Plaintiff corporation returned for assessment for the year 1921, to the assessor of Vernon parish, a list of its timber land and timber in said parish, consisting of 19,966.63 acres in fee and 10,283.52 acres of timber only, and fixed the value on same at $2,062,-548. This valuation after having been accepted by…