# State ex rel. W. K. Henderson Iron Works & Supply Co. v. Jeter

> Supreme Court of Louisiana · February 27, 1922 · 151 La. 1011

URL: https://www.frixlaw.com/law-library/cases/7172669

## Case

- **Full name:** STATE ex rel. W. K. HENDERSON IRON WORKS & SUPPLY CO. v. JETER, Tax Assessor
- **Court:** Supreme Court of Louisiana
- **Decided:** February 27, 1922
- **Citations:** 151 La. 1011; 92 So. 594; 1922 La. LEXIS 2829
- **Precedential status:** Published
- **Opinion:** Dissent by Paul
- **Judges:** Adheres, Adhering, Dawkins, Effective, Exemption, Niell, Original, Overton, Oyerton, Paul, Whole
- **Cited by:** 14 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/7172669

## Opinion text

ST. PAUL, J.
(dissenting). I respectfully dissent. I think that the taxes “due, owing or accruing to the state * * * under the Constitution and laws heretofore in force” which were to remain unaffected by the Constitution of 1921 (article 22, § 1) included all taxes levied, for the year 1921; and I find nothing in the Constitution which provides otherwise. To my mind the plain meaning of the Constitution was that the existing tax system should remain undisturbed for the current year, and that the new system of taxation should go into effect only in the following year.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7172669. Public record. Not legal advice.