Cited by
Opinions in Louisiana that cite State v. Alden Mills, 12 So. 2d 204.
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Marsh Engineering, Inc. v. Ernest L. Parker
La. Ct. App. 3d Cir. 2004
So.2d 204 (1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
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Marsh Engineering Inc. v. Parker
883 So. 2d 1119
La. Ct. App. 3d Cir. 2004
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
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Marsh Engineering, Inc. v. Parker
688 So. 2d 1042
La. Ct. App. 3d Cir. 1996
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
- Thomassie v. Savoie 581 So. 2d 1031 La. Ct. App. 1st Cir. 1991
- STATE, DEPT. OF REV. & TAX. v. Succession of Pope 579 So. 2d 1152 La. Ct. App. 2d Cir. 1991
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Maltby v. Gauthier
489 So. 2d 396
La. Ct. App. 1st Cir. 1986
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra [ 195 La.
- Succession of Sanders 485 So. 2d 126 La. Ct. App. 2d Cir. 1986
- Barfield v. Barfield 483 So. 2d 1085 La. Ct. App. 2d Cir. 1986
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McBride v. Earl K. Long Memorial Hospital
459 So. 2d 602
La. Ct. App. 1st Cir. 1984
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra; DeArmas v. DeArmas, 3 La.Ann.
- Anadarko Production Co. v. Caddo Parish Sch. Bd. 455 So. 2d 699 La. Ct. App. 2d Cir. 1984
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Saucier v. Drs. Houston, Roy, Faust & Ewin
446 So. 2d 877
La. Ct. App. 4th Cir. 1984
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
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Ramirez v. St. Paul Fire & Marine Ins. Co.
433 So. 2d 219
La. Ct. App. 3d Cir. 1983
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, [ 195 La.
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Pillow v. Board of Com'rs
425 So. 2d 1267
La. Ct. App. 2d Cir. 1983
Churchill Farms, (La.App.
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Dominguez v. Travelers & Allstate Insurance
415 So. 2d 434
La. Ct. App. 1st Cir. 1982
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra; DeArmas v. DeArmas, 3 La.Ann.
- Tate v. Rea 405 So. 2d 1200 La. Ct. App. 1st Cir. 1981
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Hoefly v. Government Emp. Ins. Co.
403 So. 2d 853
La. Ct. App. 2d Cir. 1981
(1943); Shreveport Long Leaf Lumber Co. v. Wilson [ 195 La.
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Ewing v. State Farm Mut. Auto. Ins. Co.
402 So. 2d 779
La. Ct. App. 3d Cir. 1981
Lott v. Haley, supra; , (1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
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Tilley v. Government Employees Ins. Co.
396 So. 2d 525
La. Ct. App. 3d Cir. 1981
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra ; DeArmas v. DeArmas, 3 La.Ann.
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Johnson v. Fournet
387 So. 2d 1336
La. Ct. App. 1st Cir. 1980
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra ; DeArmas v. DeArmas, 3 La.Ann.
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Stipe v. Joseph A. Neyrey General Contractors, Inc.
385 So. 2d 568
La. Ct. App. 1st Cir. 1980
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra; De Armas v. De Armas, 3 La.Ann.
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Drew v. Louisiana Department of Corrections
374 So. 2d 129
La. Ct. App. 1st Cir. 1979
1353 (1934); , (1943); (La.App.
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Lott v. Haley
370 So. 2d 521
La. 1979
(1943); Shreveport Long Leaf Lumber Co. v. Wilson, supra ; DeArmas v. DeArmas, 3 La.Ann.
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Lott v. Haley
363 So. 2d 1270
La. Ct. App. 4th Cir. 1978
4th Cir. 1965); , (1943).
- Churchill Farms, Inc. v. Louisiana Tax Comm'n 338 So. 2d 963 La. Ct. App. 4th Cir. 1976
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Chicago Bridge & Iron Co. v. Cocreham
303 So. 2d 750
La. Ct. App. 1st Cir. 1975
(1943), as cited in Collector v. Pioneer Bank and Trust Co., 250 La.
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Louisiana Insurance Guaranty Ass'n v. Guglielmo
276 So. 2d 720
La. Ct. App. 1st Cir. 1973
which concerned a suit filed by the State on December 8, 1941, to collect corporation franchise taxes due for the years 1933 through 1937, inclusive.
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Orleans Parish School Board v. Pittman Construction Co.
244 So. 2d 641
La. Ct. App. 1st Cir. 1971
1019 , (1953); , (1943); Succession of Harz, La.App., (4th Cir. 1965).
- Collector of Revenue v. Pioneer Bank and Trust Co. 196 So. 2d 270 La. 1967
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Succession of Harz
181 So. 2d 272
La. Ct. App. 1st Cir. 1965
222 , (1946); , (1943); Shreveport Long Leaf Lumber Co. v. Wilson, 195 La.
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Henry v. Jean
115 So. 2d 363
La. 1959
citing the foregoing *325 cases with approval and applying the same principle of law.
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Roberts v. City of Baton Rouge
108 So. 2d 111
La. 1958
In one of the comparatively recent cases, , , the Court, relying on Article 18 as the basis for its decision, construed, as retrospective in its operation, an amendment to Section 19 of Article 19 of the Constitution providing that all taxes and licenses prescribed in three years from their due date.
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Talbot v. Trinity Universal Insurance Company
99 So. 2d 811
La. Ct. App. 1st Cir. 1957
436 ; State v. Spence & Goldstein, La.App., ; State v. Alden Mills, La.App., , annulled , ; Jackson v. McEacharn, La.App., ; Fouchaux v. Board of Com'rs of Port of New Orleans, La.App., ; Oil Well Supply Co. v. Red Iron Drilling Co., 210 La.
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Henwood v. Collector of Revenue
51 So. 2d 105
La. Ct. App. 1st Cir. 1951
Appellant contends that the only method by which the Collector could have interrupted prescription was by the filing of a suit, , .
- Whitney Nat. Bank v. Little Creek Oil Co. 33 So. 2d 693 La. 1947
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Price v. Ducros
25 So. 2d 450
La. Ct. App. 1st Cir. 1946
207, it was said: "But, of all of the rules of statutory construction, the one which is most appropriate to this case is the so-called universal rule, stated in article 18 of the Civil Code, thus: " 'The universal and most effectual way of discovering the true meaning of a law, when its expressions ar
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State v. Mayer Sugar & Molasses Co.
16 So. 2d 251
La. 1943
where the State filed suit on December 8, 1941, for additional corporation franchise taxes for the years 1933, 1934, 1935, 1936 and 1937; and the defendant pleaded that the claim for additional taxes was barred by the prescription of three years under Section 19 of Article XIX of the Constitution as a