Peavy-Byrnes Lumber Co. v. Louisiana Tax Commission

The four above-entitled cases present the same issues. There are four separate appeals, but the cases were consolidated for trial in the court below and were tried b.y a jury.

The suits are for the reduction of,the assessment of certain cut-over lands, in Beauregard parish, from $4.25 per acre to $3 per acre. In each suit there was judgment for the defendants maintaining the assessment and taxing the plaintiff with attorney’s fees and costs.

The solé issue in the cases is one of fact, viz., the value of the lands involved. The plaintiffs admit that small tracts of land, of the same character,…