Bernstein v. Clement

Supreme Court of Louisiana

Bernstein v. Clement

56 So. 902, 129 La. 824, 1911 La. LEXIS 840

CourtSupreme Court of Louisiana

DecidedNovember 27, 1911

DocketNo. 18,643

StatusPublished

Cited by3 cases

This text of 56 So. 902 (Bernstein v. Clement) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bernstein v. Clement, 56 So. 902, 129 La. 824, 1911 La. LEXIS 840 (La. 1911).

Pincite

Opinion

MONROE, J.

This is a suit to enjoin the collection of parish taxes, for the years 1908 and 1909, on a certain tract of land and certain machinery, from and with which gravel is being obtained; the ground relied on being that plaintiffs are conducting “mining operations,” within the meaning of the provision on that subject of article 230 of the Constitution. The suit is brought by the “Jarrett Construction Company * * * and Etaiest R. Bernstein, liquidator of said partnership.” The evidence shows that the title to the land stands in the name of Ernest R. Bernstein and Thos. E. Jarrett and that the land is so assessed and advertised. There is no allegation or proof as to the ownership of the machinery (one steam shovel- and one locomotive) mentioned in the petition. The plaintiffs, therefore, disclose no interest, and the judgment appealed from, which is in favor of the defendant, tax collector, is, accordingly, affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

MONROE, J.

This is a suit to enjoin the collection of parish taxes, for the years 1908 and 1909, on a certain tract of land and certain machinery, from and with which gravel is being obtained; the ground relied on being that plaintiffs are conducting “mining operations,” within the meaning of the provision on that subject of article 230 of the Constitution. The suit is brought by the “Jarrett Construction Company * * * and Etaiest R. Bernstein, liquidator of said partnership.” The evidence shows that the title to the land stands in the name of Ernest R. Bernstein and Thos. E. Jarrett and that the land is so assessed and advertised. There is no allegation or proof as to the ownership of the machinery (one steam shovel- and one locomotive) mentioned in the petition. The plaintiffs, therefore, disclose no interest, and the judgment appealed from, which is in favor of the defendant, tax collector, is, accordingly, affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

56 So. 902, 129 La. 824, 1911 La. LEXIS 840, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bernstein-v-clement-la-1911.

Opinion

Related

Cite This Page — Counsel Stack