Shreveport & Red River Valley Railway Co. v. State Board of Appraisers

Citations

• 52 La. Ann. 1931

Syllabus

<p>Syllabus</p> <p>Article 230 of the Constitution offers exemption from taxation to certain railroad companies on condition that they relinquish aid previously voted them by the parishes, wards, or municipalities, or that they consent to the resubmission o£ the question of granting such aid, if petitioned for by onetln'rd of the property taxpayers. But the property taxpayers are under no obligation to present such a petition, nor are the companies under any obligation to consent to the re-submission; and a failure as to either the petition or consent, within the time prescribed, leaves only the alternative of the exemption or the aid, and the companies, in such ease, can not enjoy both.</p>