Natalbany Lumber Co. v. Louisiana Tax Commission

Plaintiff owns 69,071 acres of cut-over pine lands in the parish of St. Helena which it listed for assessment in 1930 at $3 per acre, or a total valuation of $207,213. The assessor, with the sanction and concurrence of the tax commission, the police jury and the board of reviewers, raised the assessment to $355,441, or a valuation slightly in excess of $5 per acre. Plaintiff brought the present suit to have the assessment reduced to the amount as originally listed by it.

There was judgment reducing the assessment fixed by defendant to $276,286.28, or $4 per acre, and ordering defendants to pay…