Legal Opinion

Allgeyer v. Board of Assessors

Supreme Court of Louisiana

Decided March 16, 1908No. 16,641PublishedCited by 3 opinions

Appeal from Civil District Court, Parish of Orleans; .Thomas C. W. Ellis, Judge. Action by C. E. Allgeyer and others against the board of assessors and others. Judgment for defendants, and plaintiffs appeal.

1Opinion of the CourtLand, J.

Plaintiffs sued to annul and cancel the assessments of their respective shares of the capital stock of the New Orleans Cotton Exchange, on the ground that the revenue laws of the state do not require or authorize the assessment of said shares to their owners, and for other reasons. There was judgment in favor of the defendants, and plaintiffs have appealed.

This case cannot be distinguished in principle from that of Chassaniol v. Board of Assessors (recently decided by this court) 120 La. 777, 45 South. 605, in which we held that shares of stock of the New Orleans Stock Exchange are not…

2Cases cited1 opinion

  1. Chassaniol v. Board of AssessorsSupreme Court of Louisiana · 1908

3Cited by3 opinions

  1. In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
  2. Ficklen v. City of New OrleansSupreme Court of Louisiana · 1920
  3. Hampton v. CantoneLouisiana Court of Appeal · 1922

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