Whited v. Louisiana Tax Commission

ODOM, Justice.

Plaintiff owns lots 1 to 10, inclusive, of block 1, South Highlands, in the city of Shreveport, which were assessed to him on the rolls of 1929, 1930, and 1931 at $6,100, the assessments for each of those years being identical. The assessment, including the description of the lots and the valuation, appeared on the rolls under the general heading, “Actual value of all lands, lots or parcels of land and all improvements thereon as assessed by the Louisiana Tax Commission for all assessment purposes.”

‘Plaintiff paid all taxes assessed against the property for those years. In 1932,…