Baton Rouge Electric Co. v. Board of State Affairs
Supreme Court of Louisiana
Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge; H. F. Brunot, Judge. Suit by the Baton Rouge Electric Company against the Board of State Affairs and others. To review the judgment rendered, the defendants appeal, and the plaintiff answers the appeal, praying for a further reduction.
1Opinion of the CourtO’Niell, J.
The object of this suit was to reduce the assessment of plaintiff’s franchise, as a public utility corporation, from $452,530, as fixed by the board of state affairs, to $67,375. The district court gave judgment reducing the assessment to $89,833; and the 'defendants, board of state affairs, police jury, assessor,, and tax collector, have appealed. Answering the appeal, plaintiff prays for a further reduction as follows: (1) By deducting from the annual earnings of the corporation 4 per cent, of the value of its tangible property, for depreciation, instead of deducting (what the court…
2Cases cited6 opinions
- Willcox v. Consolidated Gas Co.Supreme Court of the United States · 1909
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Consolidated Gas Co. v. City of New YorkU.S. Circuit Court for the District of Southern New York · 1907
- People Ex Rel. Manhattan Railway Co. v. WoodburyNew York Court of Appeals · 1911
- People Ex Rel. Third Avenue Railroad v. State Board of Tax CommissionersNew York Court of Appeals · 1914
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Shaw v. WatsonSupreme Court of Louisiana · 1922
- Kansas City Southern Ry. Co. v. Louisiana Tax Com'nLouisiana Court of Appeal · 1996
- Lake Charles Ry., Light & Water Works Co. v. ReidSupreme Court of Louisiana · 1922
- Baton Rouge Waterworks Co. v. Board of State AffairsSupreme Court of Louisiana · 1921