Orient Ins. Co. v. Board of Assessors, 221 U.S. 358 (1911)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Orient Ins. Co. v. Board of Assessors, 221 U.S. 358 (1911)
Orient Insurance Company v. Board of Assessors for Parish of Orleans No. 397 Argued April 18, 19, 1911 Decided May 15, 1911 221 U.S. 358
ERROR TO THE SUPREME COURT
OF THE STATE OF LOUISIANA
Syllabus
Liverpool & London & Globe Insurance Co. v. Assessors, ante, p. 346, followed and applied as to right of state to tax insurance premiums due and extended by residents to nonresident companies although such premiums were due from local agents and not from policyholders.
Quaere whether any federal question was raised on this record as to excessive valuation of taxable credits; but, the assessments not being nullities, plaintiffs in error have not been deprived of their property without due process of law.
A state has power to fix a reasonable time within which actions for reduction of assessments must be taken. Kentucky Union Co. v. Kentucky, 219 U.S. 156.
Where a state statute prescribes a method for review and reduction of excessive valuation for taxes, the remedy must be availed of within the prescribed period, and one not availing thereof in time cannot attack the assessment as depriving him of property without due process of law.
124 La. 872 affirmed.
The facts, which involve the constitutionality and validity of tax assessments on a foreign insurance company in Louisiana, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Orient Ins. Co. v. Board of Assessors, 221 U.S. 358 (1911) in 221 U.S. 358 221 U.S. 359. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=N8UTA5BTGIICK1E.
MLA: U.S. Supreme Court. "Syllabus." Orient Ins. Co. v. Board of Assessors, 221 U.S. 358 (1911), in 221 U.S. 358, page 221 U.S. 359. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=N8UTA5BTGIICK1E.
Harvard: U.S. Supreme Court, 'Syllabus' in Orient Ins. Co. v. Board of Assessors, 221 U.S. 358 (1911). cited in 1911, 221 U.S. 358, pp.221 U.S. 359. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=N8UTA5BTGIICK1E.
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