Howcott v. Smart
Supreme Court of Louisiana
Appeal from Twenty-Fifth Judicial District Court, Parish of Livingston; Robert S. Ellis, Judge. Action by Miss Edith E. M. D. Howcott against W. L. Smart, State and Parish Tax Collector, and others. Judgment of dismissal, and plaintiff appeals.
1Opinion of the CourtBreaux, C. J.
This is a suit brought by the plaintiff a'gainst the police jury and tax collector of the parish of Livingston to test the legality of an assessment, to have a tax decreed null, and to restrain the sale of the property assessed by injunction.
It is the second suit brought by plaintiff against the same defendants, relating to the same tax.
The first suit was decided in favor of the defendants in the district court to extent e* dissolving the injunction obtained by plaintiff, and on appeal the judgment was affirmed. Same title, 125 La. 50, 51 South. 64.
In the first suit the defendant tax…
2Cases cited10 opinions
- Case v. DeanMichigan Supreme Court · 1867
- Riverside Co. v. HowellIllinois Supreme Court · 1885
- Liquidating Commissioners of the New Orleans Warehouse Co. v. MarreroSupreme Court of Louisiana · 1901
- Howcott v. SmartSupreme Court of Louisiana · 1909
- Constant, Benjamin & Co. v. Parish of East CarrollSupreme Court of Louisiana · 1901
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3Cited by4 opinions
- Howcott v. Smart, State & Parish Tax CollectorSupreme Court of Louisiana · 1912
- Farmerville State Bank v. Police JurySupreme Court of Louisiana · 1916
- Howcott v. SmartSupreme Court of Louisiana · 1913
- Howcott v. SmartSupreme Court of Louisiana · 1913