Louisiana Court of Appeal May 20, 1931, No. 4019 (Brown Paper Mill Co. v. Fisher)

McGREGOR, J.

Plaintiff brings this suit for the reduction of its tax assessment for the year 1929, in the parish of ■Caldwell. On • April 1, 1929, it was the owner of several thousand acres cut-over, denuded pine land which it valued at $5 per acre for assessment purposes.