Swift & Co. v. Board of Assessors
Supreme Court of Louisiana
Suit by Swift & Co., Limited, against the board of assessors and others to reduce an assessment against plaintiff. There was judgment for plaintiff, which was affirmed by the Court of Appeal, and the state, on the relation of John Fitzpatrick, as state tax collector, First District, parish of Orleans, and others, applied for certiorari or writ of review.
1Opinion of the CourtLand, J.
Plaintiff sued to reduce the assessment made against it under the head of “merchandise or stock in trade * * * $20,000.00.” The judgment of the district court reduced the amount to $1,500, and on appeal by defendants to the Court of Appeal the judgment was affirmed. The case comes before us on writ of review.
The business of plaintiff company was, in 1903, the buying and selling of fresh meat shipped to the city of New Orleans in carload lots. This meat was disposed of on arrival, and on no day during the entire year did the company have on hand a stock of meat of more than $1,500 in value.
The…
2Cited by8 opinions
- Industrial Lumber Co. v. OdenSupreme Court of Louisiana · 1920
- Cudahy Packing Co. v. Board of AssessorsSupreme Court of Louisiana · 1905
- Baker-Lawhorn & Ford, Inc. v. Louisiana Tax Comm.Louisiana Court of Appeal · 1930
- Corthell v. Board of the County CommissionersWyoming Supreme Court · 1932
- Peden Iron & Steel Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1927
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