Legal Opinion

Peavy-Wilson Lumber Co. v. Police Jury of Sabine Parish

Supreme Court of Louisiana

Decided April 5, 1920No. 23471Published

Appeal from Twelfth Judicial District Court, Parish of Sabine; John H. Boone, Judge. Suit by Peavy-Wilson Lumber Company against the Police Jury of Sabine Parish and others. Judgment of dismissal, and plaintiff appeals.

1Opinion of the CourtO’Niell, J.

Plaintiff appeals from a judgment dismissing this suit to annul an alleged excessive assessment of the 10-mill parish tax for the year 1918. The complaint is that the tax was assessed upon a higher percentage or the cash valuation of the taxable property in the parish than was required to meet the budget of expenditures.

Plaintiff therefore prayed for an injunction to prevent the collection of the tax upon a higher percentage of the cash valuation of plaintiff’s property than was required to pay plaintiff’s proportion of the estimated expenditures of the parish.

The questions presented are…

2Cases cited1 opinion

  1. Vernon Parish Lumber Co. v. WordSupreme Court of Louisiana · 1920

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