Sibley, L. B. & S. Ry. Co. v. Elliott
Supreme Court of Louisiana
Appeal from Eleventh Judicial District Court, Parish of Bed Biver; W. T. Cunningham, Judge. Action by the Sibley, Lake Bisteneau & Southern Bailway Company against W. I-I. Elliott and others. From a judgment for plaintiff, defendants appeal.
1Opinion
On Rehearing.
MONROE, O. J.
In the petition with which this suit was begun, plaintiff alleges that 6 miles of its main track and three-fourths of a mile of side track were “constructed and completed” in 1906, and that 2y2 miles of its main track were “constructed and completed” in 1907; and that the 6 miles and the three-fourths of a mile are exempt from taxation, because completed subsequently to January 1, 1905, and prior to January 1, 1909, notwithstanding that the construction was begun prior to January 1, 1905; and that the remaining 2% miles are exempt because they were begun and…
2Cases cited7 opinions
- State v. MontgomerySupreme Court of Louisiana · 1908
- Tower v. Detroit, Lansing & Lake Michigan RailroadMichigan Supreme Court · 1876
- Southern Kansas & Panhandle Railroad v. TownerSupreme Court of Kansas · 1889
- Louisiana & A. Ry. Co. v. ShawSupreme Court of Louisiana · 1908
- Amos Kent Lumber & Brick Co. v. Tax AssessorSupreme Court of Louisiana · 1905
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