Case Name: GLOBE & RUTGERS FIRE INS. CO. v. CITY OF NEW ORLEANS et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1911-06-05
Citations: 128 La. 864
Docket Number: No. 18,361
Parties: GLOBE & RUTGERS FIRE INS. CO. v. CITY OF NEW ORLEANS et al.
Judges: 
Reporter: Louisiana Reports
Volume: 128
Pages: 863–865

Head Matter:
(55 South. 556.)
No. 18,361.
GLOBE & RUTGERS FIRE INS. CO. v. CITY OF NEW ORLEANS et al.
(June 5, 1911.)
(Syllabus by the Court.)
Collection of Taxes.
The decision of the Supreme Court of the United States in the Liverpool & London & Globe Ins. Co. Case, 221 U. S. 346, 31 Sup. Ct. 550, 55 L. Ed. 762, the facts being similar, disposes of this case.
Appeal from Civil District Court, Parish of Orleans; Walter B. Sommerville, Judge.
Action by the Globe & Rutgers Fire Insurance Company against the City of New Orleans and others. Judgment for defendants, and plaintiff appeals.
Affirmed.
Howe, Fenner, Spencer & Cocke and Bernard J. Mayer, for appellant. Geo. H. Terri-berry, for appellee Board of Assessors. I-I. Garland Dupre, for appellee City of New Orleans. Harry P. Sneed, for appellee State Tax Collector.

Opinion:
BREAUX, C. J.
Plaintiff appealed from a judgment rendered in favor of defendants, condemning it to pay amounts claimed by the latter.
There was a question involved which falls within the jurisdiction of the Supreme Court of the United States.
In the suit of Liverpool & London & Globe Insurance Company v. Board of Assessors (No. 16,690) 221 U. S. 346, 31 Sup. Ct. 550. 55 L. Ed. 762, on a writ of error, the question of the right of defendant to collect the amounts claimed, the Supreme Court of the United States passed upon the question involved, and decided adversely to the contention of plaintiff.
The question decided in this last case is similar to the question involved in this case, now before us for decision.
That decision must be held as controlling in the case before us.
The judgment of the district court is affirmed, at appellant's costs.