public law state and local taxation：公共法律和地方税收.pdf

Louisiana Law R eview Volume 15 | Number 2 The Work of he Louisiana Supr eme Court for he 1953-1954 Term February 1955 Public Law : State and Local Tax ation Charles A. Reynard Repository Citation Charles A. Reynard, Public Law: S a e and Local Taxa ion, 15 La. L. Rev. (1955) Available at : http://di /lalrev/vol15/iss2/23 This Article is brought to you for free and open access by the Law R eviews and Journals at Di italCommons @ LSU Law Center. It has been accepted for inclusion in Louisiana Law R eview by an authorized administrator of Di italCommons @ LSU Law Center. For more information, please contact sarah.buras@. 1955) WORK OF THE SUPREME COURT discrimination in favor of the public and in accord with public policy as well as the expressed policy of the commission's General Order Number 2 exempting agencies of the public from its 12 restrictions. STATE AND LOCAL TAXATION Charles A. Reynard* Five of the decisions at the past term are of significance to students of state and local taxation. Two of these presented questions relating to ad valorem taxation and the remaining three involved corporate franchise taxation, intergovernmental tax immunity and summary confiscation of property used in violation of state revenue measures. State Farm Mutual Auto. Insurance Co. v. Ott' presented the question whether deferred premium payments on automobile insurance policies are "credits" within the reach of state and city ad valorem taxation. It was shown to be the practice of the insurance company to issue its automobile insurance pol