Boyce Cottonseed Oil Mfg. Co. v. Board of Com'rs

In 1921 plaintiff owned 5% acres of land on the west bank of Red river near the town of Boyce, on which it had a cottonseed oil mill and gin. In that year ii returned its property for assessment at a valuation of $500 for the land and $14,500 for the mill; and the assessment was made accordingly.

In the following year the defendant built a levee for the protection of the adjacent lands, and so constructed that levee that the land and improvements of plaintiffs were left between said levee and the river.

Thereafter plaintiff sold its mill for $15,000 to the Mansura Cotton Oil Mill, which removed…