# Natalbany Lumber Co. v. Louisiana Tax Commission

> Supreme Court of Louisiana · May 23, 1932 · 175 La. 110

URL: https://www.frixlaw.com/law-library/cases/3478067

## Case

- **Full name:** NATALBANY LUMBER CO., Limited, v. LOUISIANA TAX COMMISSION Et Al.
- **Court:** Supreme Court of Louisiana
- **Decided:** May 23, 1932
- **Citations:** 175 La. 110; 143 So. 20; 1932 La. LEXIS 1797
- **Precedential status:** Published
- **Opinion:** Addendum
- **Judges:** Odom
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3478067

## Opinion text

On Application for Rehearing.
PER CURIAM.
We were in error in our original decree in taxing the costs of the suit against defendants, Louisiana tax commission, police jury and board of reviewers, and assessor of St. Helena parish. Neither the state, nor a state board, nor a state governmental agency, nor a public officer representing the state in his official capacity, -owes any costs. Lyon Lumber Co. v. Louisiana Tax Commission, 158 La. 996 , 105 So. 39 ; State v. Suc
*119
cession of Taylor, 33 La. Ann. 1272 ; State v. Taylor, 34 La. Ann. 978 ; Succession of Townsend, 40 La. Ann. 66 , 3 So. 488 ; Brown v. Pontchartrain Land Co., 49 La. Ann. 1779 , 23 So. 292 ; State ex rel. Cunningham v. Board of Assessors, 52 La. Ann. 223 , 26 So. 872 .
The decree is therefore corrected so as to except the defendants from payment of any costs. With this correction, the application for rehearing is refused.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3478067. Public record. Not legal advice.