Calcasieu Trust & Savings Bank v. Wetherell
Supreme Court of Louisiana
Appeal from Fifteenth Judicial District Court, Parish of Calcasieu; Winston Over-ton, Judge. Action by the Calcasieu Trust & Savings-Bank against S. P. Wetherell, Assessor, and others. From a judgment for defendants, plaintiff appeals.
1Opinion of the Court
Statement of the Case.
MONROE, C. J.
Plaintiff seeks to have corrected its assessment for the year 1913 by requiring the assessor to assess it up'on certain lands which were owned by it on January 1st of that year (sold on February 6th, and thereafter assessed to its vendee) and deducting the land assessment from the assessment, as made upon its capital and surplus. It is met by pleas of no right or cause of action and estoppel, based on its failure to allege compliance with section 3 of Act 1S2 of 1906, and the fact of its noncompliance. That section reads as follows:
“That it shall be the duty…
2Cited by1 opinion
- Bowman-Hicks Lumber Co. v. ColeSupreme Court of Louisiana · 1922