In re Feliciana Bank & Trust Co.
Supreme Court of Louisiana
Appeal from Twenty-Fourth Judicial District, Parish, of AVest Feliciana, J. L. Golsan, Judge, to Court of Appeal, First Circuit, there transferred to Supreme Court. In the matter of the liquidation of the Feliciana Bank & Trust Company. Rule hy John I-I.- Clack, Sheriff and ex officio Tax Collector of the Parish of AVest Feliciana, on the liquidator to collect taxes on the capital stock, surplus, and undivided profits, with interest from date of delinquency.
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Appeal from Twenty-Fourth Judicial District, Parish, of AVest Feliciana, J. L. Golsan, Judge, to Court of Appeal, First Circuit, there transferred to Supreme Court. In the matter of the liquidation of the Feliciana Bank & Trust Company. Rule hy John I-I.- Clack, Sheriff and ex officio Tax Collector of the Parish of AVest Feliciana, on the liquidator to collect taxes on the capital stock, surplus, and undivided profits, with interest from date of delinquency. Rule made absolute in the district court, and the liquidator appealed to the Court of Appeal, which declined jurisdiction and…
1Opinion of the Court
In this case,
his honor, Mr. Justice LECHE
being recused, and their honors being evenly divided in opinion as to the proper determination to be made of the issues involved, Judge EMILE GODCHAUN of the Court of Appeal, Parish of Orleans, having been called upon by previous order of this court to sit in the case, pronounced the judgment of the court therein in words and figures as follows, to wit:
The tax collector is seeking to collect from the liquidator of the Feliciana Bank & Trust Company, an admittedly insolvent state bank now in process of judicial liquidation in this proceeding at the…
2Cases cited37 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Cummings v. National BankSupreme Court of the United States · 1880
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
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3Cited by4 opinions
- Flournoy v. First Nat. Bank of ShreveportSupreme Court of Louisiana · 1941
- Taylor v. HaleSupreme Court of Arkansas · 1933
- School District of Lansing v. City of LansingMichigan Supreme Court · 1938
- Vernon Parish Lumber Co. v. WordSupreme Court of Louisiana · 1930