Griggsry Construction Co. v. Freeman

Citations

• 108 La. 435

Syllabus

<p>Syllabus.</p> <p>1. A taxpayer who has been twice requested by the assessor to furnish a list of his property for assessment, is, by express provision of the revenue law estopped from thereafter contesting the correctness of the list of property-made by the assessor as best he could.</p> <p>2. Blacksmith’s tools and commissary store goods kept by a corporation as-part of, or in connection with, an outfit for doing construction work, are-liable to taxation.</p> <p>3. A bridge tax levied under authority of the Constitution on all the property generally in a ward, is not a local assessment, even though for the imposition of it a vote of the taxpayers of the ward is required.</p> <p>Í. It is not double taxation, within the constitutional prohibition, to tax the same thing in two jurisdictions where each has a right to tax it.</p> <p>5. The prohibition of our revenue law against taxing property twice in the j same year, does not apply to taxation in another State. !</p> <p>6. What degree of permanency the presence of property within the taxing-jurisdiction must have before the property can -be said to be no longer in transitu, and therefore to be liable to taxation, is more a question of fact than of law. In this ease a contractor’s outfit consisting of mules, scrapers, etc., brought here from another State to be used in the construction of a railroad bed, on which work it was likely to be occupied for several months at least, is held to be .taxable.</p>