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23 La. Ann. 511

Abbott v. Britton

Supreme Court of Louisiana

Decided May 15, 1871

Supreme Court of Louisiana · decided 1871-05-15

<p>A tax tliat has "been, imposed after the law which authorized it has heen repealed, is -void and of no effect.</p>

Cited by 1 later decisions — most recently May 1926

1 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1871-05-15

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Ludeling, C. J.

¶1The tax collector of Concordia parish instituted this suit in 1870 to enforce the collection of a specific tax on cotton raised in 1868, which he alleges was imposed by the act No. 55 of the Legislature of 1865, and which was assessed on the roll of 1869.

¶2The act of 1865, referred to, was repealed and superseded by the revenue bill of 1868, and it was itself superseded by the act of 1869. Neither of these acts imposed the tax claimed. The judge a quo correctly rejected the demand.

¶3It is therefore ordered that the judgment of the district court be affirmed, with costs of appeal.

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