Bluefields Banana Co. v. Board of Assessors
Supreme Court of Louisiana
A PEAL from the Civil District Court for the Parish of Orleans _ Monroe, J. Plaintiff alleges itself to be a corporation incorporated under the laws of the State of Texas, and domiciled therein in the city of Galveston. It represents that in the month of January or February, 1894, or thereabouts, and also in January or February, 1895, or thereabouts, the Board of Assessors for the parish of Orleans assessed it for the sum of five thousand dollars as cash in bank.
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A PEAL from the Civil District Court for the Parish of Orleans _ Monroe, J. Plaintiff alleges itself to be a corporation incorporated under the laws of the State of Texas, and domiciled therein in the city of Galveston. It represents that in the month of January or February, 1894, or thereabouts, and also in January or February, 1895, or thereabouts, the Board of Assessors for the parish of Orleans assessed it for the sum of five thousand dollars as cash in bank. That it is a foreign corporation; that it has no property of any description subject to be assessed or taxed in the State of…
1Opinion of the Court
The opinion of the court was delivered by
Nicholls, C. J.
The State tax sought to be levied is seventy-six dollars on movable or personal property. It is assessed and levied under Act 106 of 1890. The portions of the sections embracing the tax are as follows: Sec. 1 “ * * * all movable property and chattels, all personal property, all goods, wares and merchandise, and other stocks in trade in possession, on hand and under control; * * * all property held, controlled or administered in each separate capacity, as president, cashier, treasurer, liquidator, assignee, master, superintendent,…
2Cases cited4 opinions
- Brown v. HoustonSupreme Court of the United States · 1885
- Fisher v. Comm'rs of Rush CountySupreme Court of Kansas · 1877
- State ex rel. Dunnica v. County CourtSupreme Court of Missouri · 1879
- McMahon v. Fowler Bros.New York Supreme Court · 1883
3Cited by13 opinions
- New Orleans v. StempelSupreme Court of the United States · 1899
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- Arkansas Fuel Oil Corp. v. FontenotSupreme Court of Louisiana · 1954
- General Electric Co. v. Board of AssessorsSupreme Court of Louisiana · 1908
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