V. & A. Meyer & Co. v. Pleasant
Supreme Court of Louisiana
APPEAL from the Third District Court, Parish of Union. Earksdale, J. The domicile of tlio owner is the situs of a judgment. Tlie assessment of a judgment for State and Parish taxes must ho made at the domicile of the owner, and an assessment at any other place is illogal and not collectible. Saunders on Taxation, pp. 68, 69 and 70; Cooley on Taxation, pp. 269 and 270, and also Noto 1 on page 270. A dual assessment cannot bo collected.
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APPEAL from the Third District Court, Parish of Union. Earksdale, J. The domicile of tlio owner is the situs of a judgment. Tlie assessment of a judgment for State and Parish taxes must ho made at the domicile of the owner, and an assessment at any other place is illogal and not collectible. Saunders on Taxation, pp. 68, 69 and 70; Cooley on Taxation, pp. 269 and 270, and also Noto 1 on page 270. A dual assessment cannot bo collected. The illegality of the assessment, noticos, mode or time of collection does not give this court jurisdiction regardless of the amount involved. The illegality or…
1Opinion of the Court
*646Tlie opinion of tlie Court was delivered by
Fenner, J.
The plaintiff, a commercial firm domiciled in tlie City of New Orleans, enjoin tlie tax collector of Union parish from the sale of a certain judgment rendered in the district court of Union parish in their favor and against their debtor, D. Stein & Co., which had been listed and assessed in Union parish.
They base their injunction on various grounds, of which it is only necessary to consider one, viz: That said judgment is not subject to assessment and taxation in Union parish, but can only be assessed and taxed at the domicil of the owners,…
2Cases cited1 opinion
- Kirtland v. HotchkissSupreme Court of the United States · 1879
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