Globe Lumber Co. v. Lockett

Citations

• 106 La. 414

Syllabus

<p>Syllabus.</p> <p>Standing timber is property susceptible of being acquired separately from the land on which it grows, and being thus acquired it is assessibie for taxation in the name of tbe owner, while the land Itself is assessible to the owner of the fee. That is to say, the owner of the land must pay taxes on it; the owner of the timber taxes on it, and the assessments should be separate.</p>