Chassaniol v. Board of Assessors
Citations
- 120 La. 777
- 45 So. 604
- 1908 La. LEXIS 569
Syllabus
<p>Taxation — Peopekty Subject — Coepoeate Shabes.</p> <p>Under the present revenue laws of this state shares of stock in all corporations except banking corporations are not taxable. Section 28, Act No. 170, p. 363, of 1898, provides that all corporations not engaged in banking shall be taxed on all the property owned by them, respectively, and makes no provision for the assessment and taxation of the shares of such corporations. The legislative intent to double the burden of taxation on ordinary corporations and to discriminate in favor of banking corporations cannot be inferred from general terms defining the objects of taxation. The special provisions of the act relative to the taxation of corporations must be taken as indicating the lawmakers’ intent on the particular subject-matter.</p> <p>(Syllabus by the Court.)</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “[T]o establish the first element of a prima facie claim, Plaintiff must establish that his good faith belief in a safety hazard was subjectively and objectively reasonable.”
- “[T]he FRSA is governed by the burden-shifting framework set forth in the [AIR-21].”
Source: CourtListener parenthetical corpus (CC0).
Judges: Land
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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