Legal Opinion

Bowman-Hicks Lumber Co. v. Cole

Supreme Court of Louisiana

Decided April 25, 1922No. 24543PublishedCited by 3 opinions

Appeal from Fifteenth Judicial District Court, Parish of Allen; Jerry Cline, Judge. Two actions, one by the Bowman-Hicks Lumber Company, Inc., against Conrad C. Cole, Assessor, and the other against the Board of State Affairs and others. Prom the judgment, defendants appeal.

1Opinion of the CourtLeche, J.

Two suits involving-the validity and correctness of plaintiff’s assessments, the one for the year 1919 and the other for the year 1920, of the same property, except as to one item, were consolidated for trial and argument, and form the subject of this appeal.

Plaintiff is a corporation having its domicile~aTriLansas OityTinthe staSTof Missouri. It owns a large amount of timber lands in the parish of Allen in this §tate, a sawmill, planing mill, and all the equipment necessary to operate a lumber manufacturing plant. The output of the plant, which has been in operation since about the year 1912…

2Cases cited4 opinions

  1. General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
  2. Marston v. ElliottSupreme Court of Louisiana · 1915
  3. Bowman-Hicks Lumber Co. v. OdenSupreme Court of Louisiana · 1920
  4. Calcasieu Trust & Savings Bank v. WetherellSupreme Court of Louisiana · 1916

3Cited by3 opinions

  1. In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
  2. State Revenue Commission v. Edgar Bros.Court of Appeals of Georgia · 1937
  3. Bemis Bro. Bag Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1925

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