Louisiana & A. Ry. Co. v. Shaw

Citations

• 121 La. 997
• 46 So. 994
• 1908 La. LEXIS 783

Syllabus

<p>1. Taxation — Baileoad Aid Taxes — Local Assessments.</p> <p>Special taxes voted in aid of railroads under constitutional sanction are not local assessments.</p> <p>2. Same — Taxability oe Pkoperty.</p> <p>The question of the taxability of property is not a matter of contract, but must necessarily be left to the determination of the sovereign.</p> <p>3. Same — Exemptions—Baileoads.</p> <p>The exemption from taxation of railroads to be thereafter constructed, as provided in article 230 of the Constitution of 1898, includes special taxes on all taxable property voted in favor of railroads prior to the adoption of the Constitution.</p> <p>(Syllabus by the Court.)</p>