Allgeyer v. Board of Assessors

Citations

• 121 La. 149
• 46 So. 134
• 1908 La. LEXIS 645

Syllabus

<p>Taxation — Property Subject — Shares oe Corporation.</p> <p>Under the present revenue laws of this state shares of all corporations, except those engaged in banking, are excluded from assessment and taxation. Ohassaniol v. Board of Assessors, 120 La. 777, 45 South. 604, reaffirmed. The Constitution of this state does not require the taxation of both the property and shares of corporations.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. yol. 45, Taxation, § 221J</p> <p>(Syllabus by the Court.)</p>