Brown v. Houston
Supreme Court of the United States
IN ERROR TO THE SUPREME'COURT OE THE STATE OE LOUISIANA. This was a suit in the nature of a bill in equity to restrain the defendants, who were defendants in error here, from collecting a tax, imposed upon personal property by the authorities of the State of Lodisiana. The facts which make the case are stated in the opinion of the court.
1Opinion of the CourtJustice Beadley
delivered the opinion of the court. •
This suit was brought by the plaintiffs in error in the Civil District Court for the Parish of Orleans, State of Louisiana, 30th December, 1880, to enjoin the defendant, Houston, from seizing and selling a certain lot of coal belonging to the plaintiffs, situated in New Orleans. They alleged in their petition that they were residents and did business in Pittsburg, State of Pennsylvania; that Houston, State tax collector of the upper district of the Parish of Orleans, had officially notified Brown & Jones, the agents of the plaintiffs in New Orleans, that…
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