Tulane University v. Board of Assessors
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Thomas C. W. Ellis, Judge. Suit by the Tulane University of Louisiana against the board of assessors and others to enjoin the assessment of certain taxes. From a decree for complainants, defendants appeal.
1Opinion of the CourtProvo Sty, J.
The Tulane University enjoins the revenue officers from proceeding to enforce the collection of state and city taxes assessed against the succession of A. C. Hutchinson, deceased. The ground of the injunction is that plaintiff is the universal legatee of the succession, and as such is owner of the property assessed, and that its property is exempt from taxation under the Constitution.
There is no dispute as to the facts. A. G, Hutchinson died in November, 1902, leaving *527a will and no forced heirs. The will was probated in the same month, and the executors, who.by the will were given seisin of…
2Cases cited5 opinions
- Succession of LevySupreme Court of Louisiana · 1905
- Addison v. New-Orleans Savings BankSupreme Court of Louisiana · 1840
- State v. BrownSupreme Court of Louisiana · 1880
- Carter v. City of New OrleansSupreme Court of Louisiana · 1881
- City of New Orleans v. Estate of StewartSupreme Court of Louisiana · 1876
3Cited by23 opinions
- Fisher v. StateMississippi Supreme Court · 1926
- Davidson v. American Paper Mfg. Co.Supreme Court of Louisiana · 1937
- South Central Bell Tel. Co. v. TraigleSupreme Court of Louisiana · 1978
- Culpepper v. SlaterLouisiana Court of Appeal · 1961
- Succession of CocoSupreme Court of Louisiana · 1936
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