New Orleans City & Lake Railroad v. City of New Orleans

The opinion of the court was delivered by

Watkins, J.

This suit is to obtain a reduction of an assessment made for the year 1891, upon the franchises of plaintiff company, *1056that is to say, of its right to maintain and operate its street railways in the city of New Orleans.

The subjoined statement in plaintiff’s brief puts the question for decision quite plainly, viz. (p. 3) :

“The petition declares that an assessment of $650,000 placed upon said franchises for the purpose of taxation for the year 1891 is excessive ; that it had without avail entered its protests both before the Board of Assessors…