Louisiana & A. R. v. Bailey

Citations

• 115 La. 930
• 40 So. 358
• 1905 La. LEXIS 755

Syllabus

<p>1. Taxation — Railroads—Return of Assessments.</p> <p>It is made the duty of the state board of appraisers, organized under article 226 of the Constitution of 1898 and Act No. 122 of 1900, to assess the property of corporations employed in railway business and to make due return thereof to the different parochial and municipal authorities of the property assessed and its valuation.</p> <p>2. Same — Failure to Assess — Duties of Parish Assessor.</p> <p>A failure by the board to make an assessment of the property of a particular railroad corporation in a parish and to make return thereof, under a mistake as to the scope of its duty, does not confer upon the parish assessor the authority and right to remedy such failure by making that assessment and valuation himself. Parish assessors are statute officers, and have no power or authority other than that conferred upon them by law.</p> <p>(Syllabus by the Court.)</p>