City of New Orleans v. New Orleans & Carrollton Railroad
Supreme Court of Louisiana
APPEAL from the Third District Court for the Pariáh .Of Orleans. Monroe, J. Sec. 8 of Act No. 73, of 1872; Sec. 17 of Act No. 96, Extra Session 1877, and Sec. 18 of Act No. 9, Extra Session 1878, are full and ample authority for the assessment and recovery of the tax for the City of New Orleans for 1878, on the capital stock of the defendant Company, which was omitted from the assessment rolls of 1877. Defendant Company cannot he allowed to escape a tax paid by all other…
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APPEAL from the Third District Court for the Pariáh .Of Orleans. Monroe, J. Sec. 8 of Act No. 73, of 1872; Sec. 17 of Act No. 96, Extra Session 1877, and Sec. 18 of Act No. 9, Extra Session 1878, are full and ample authority for the assessment and recovery of the tax for the City of New Orleans for 1878, on the capital stock of the defendant Company, which was omitted from the assessment rolls of 1877. Defendant Company cannot he allowed to escape a tax paid by all other like companies, merely because its property was overlooked when the original asssessment rolls were prepared. The objects…
1Opinion of the Court
The opinion of the Court was delivered by
Bermudez, C. J.
The City sues to recover from the defendant Company $8,328.75, with ten per cent, interest for the taxes of 1878 assessed on its capital or capital stock according to the supplemental roll of 1877.
The defense is a denial of the legality of the assessment and of the existence of any capital in said year.
From a judgment for the defendant, the City has appealed.
It appears that the assessors having failed to place the capital of the Company with its other property on the roll of 1877, and the omission having been discovered, the City…
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