ORLEANS PARISH v. N.Y. LIFE INS. CO.

No. 112.

216 U.S. 517 (1910)

30 S.Ct. 385

54 L.Ed. 597

BOARD OF ASSESSORS OF THE PARISH OF ORLEANS, THE CITY OF NEW ORLEANS, v. NEW YORK LIFE INSURANCE COMPANY.

Supreme Court of United States.

Decided February 28, 1910.


Attorney(s) appearing for the Case

Mr. Geo. H. Terriberry, Mr. H. Garland Dupre and Mr. Harry P. Sneed for appellants.

Mr. James H. McIntosh, with whom Mr. Charles S. Rice and Mr. Richard B. Montgomery were on the brief, for appellee.


MR. JUSTICE HOLMES delivered the opinion of the court.

This is a bill in equity to restrain the collection of a tax from the plaintiff, the appellee, on the ground that the tax is contrary to the Fourteenth Amendment. The plaintiff had a decree and the defendants appealed to this court. 158 Fed. Rep. 462. The tax is based upon an assessment of the plaintiff for credits amounting to $568,900, whereas, the plaintiff says, that...

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