Legal Opinion

Natalbany Lumber Co. v. Louisiana Tax Commission

Supreme Court of Louisiana

Decided May 23, 1932No. 31568Published

1Opinion

On Application for Rehearing.

2Per curiam

We were in error in our original decree in taxing the costs of the suit against defendants, Louisiana tax commission, police jury and board of reviewers, and assessor of St. Helena parish. Neither the state, nor a state board, nor a state governmental agency, nor a public officer representing the state in his official capacity, -owes any costs. Lyon Lumber Co. v. Louisiana Tax Commission, 158 La. 996, 105 So. 39; State v. Suc cession of Taylor, 33 La. Ann. 1272; State v. Taylor, 34 La. Ann. 978; Succession of Townsend, 40 La. Ann. 66, 3 So. 488; Brown v.…

3Cases cited5 opinions

  1. State ex rel. Cunningham v. Board of AssessorsSupreme Court of Louisiana · 1899
  2. State v. SykesSupreme Court of Louisiana · 1888
  3. Lyon Lumber Co. v. Louisiana Tax CommissionSupreme Court of Louisiana · 1925
  4. Brown v. Pontchartrain Land Co.Supreme Court of Louisiana · 1897
  5. State v. Succession of TaylorSupreme Court of Louisiana · 1881

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