Legal Opinion

Howcott v. Smart

Supreme Court of Louisiana

Decided December 13, 1909No. 17,660PublishedCited by 11 opinions

Appeal from Twenty-Fifth Judicial District Court, Parish of Livingston; Robert S. Ellis, Judge. Action by Miss Edith Howcott against W. L. Smart, state and parish tax collector, Livingston parish, La., and others. Judgment for defendants, and plaintiff appeals.

1Opinion of the CourtLand, J.

This is a suit to enjoin the collection of state and parish taxes levied on an alleged illegal assessment and on an alleged illegal budget of the police jury of the parish of Livingston, and to have the said levy and assessment declared null and void. The suit was directed against the tax collector for the state and parish and against the police jury as the representative of the parish. A preliminary injunction was granted by the clerk of the district court, in the absence of the judge, on bond for $500 conditioned as the law directs. The tax collector was served with the writ and citation on…

2Cases cited2 opinions

  1. Police Jury of Pointe Coupee Parish v. L. Bouanchaud & Co.Supreme Court of Louisiana · 1899
  2. State ex rel. Hutchinson v. LockettSupreme Court of Louisiana · 1900

3Cited by11 opinions

  1. Tremont Lumber Co. v. MaySupreme Court of Louisiana · 1918
  2. State v. HagenSupreme Court of Louisiana · 1915
  3. South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
  4. Gulf Refining Co. of Louisiana v. PhillipsCourt of Appeals for the Fifth Circuit · 1926
  5. Jackson v. BrewsterLouisiana Court of Appeal · 1936

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