Shattuck v. City of New Orleans
Supreme Court of Louisiana
A PPEAL from the Civil District Court for the Parish of Orleans. lüg'htor, J. 1. A lumping assessment, including “ money loaned on interest, all credits and all bills receivable for money loaned or advanced $175,000- — does not enable the tax collector to ascertain the tax due on any class or article of property, and is void.
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A PPEAL from the Civil District Court for the Parish of Orleans. lüg'htor, J. 1. A lumping assessment, including “ money loaned on interest, all credits and all bills receivable for money loaned or advanced $175,000- — does not enable the tax collector to ascertain the tax due on any class or article of property, and is void. Thibodaux vs. ' Keller, 29 Ann. 510; Clinton and P. H. R. R. vs. Collector, 30 Ann. 626; Desty on Taxation, Vol. 1, pp. 564 and 565; San Francisco vs. Maokay, 21 Fed. R. 539; Constitution, 1879, Art. 210; Act 96, 1882. 2. Under the State Constitution of 1879, and the…
1Opinion of the Court
The opinion of the Court was delivered by
W atkins, J.
Plaintiffs were assessed in 1885 on “money loaned on interest, all credits and all bills receivable for money loaned or advanced, $175,000,” in value, and they sue for the annulment thereof on the ground that the assessment is “vague, indefinite and uncertain, and does not sufficiently describe tlip property assessed. That it is meaningless and confuses property of different kinds, each kind insufficiently described. That it shows nothing, no property of any kind, that, under the Constitution and laws of the State, can be seized and sold by…
2Cited by5 opinions
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