Elks Theater Co. v. City of New Iberia
Supreme Court of Louisiana
Appeal from Nineteenth Judicial District Court, Parish of Iberia; James Simon, Judge. Action by the Elks Theater Company against the City of New Iberia. From the judgment, defendant appeals.
1Opinion of the CourtProvo Sty, J.
After the city of New Iberia had made its assessment roll for the year 1913, by copying the state assessment roll, as it had the right, under section 85 of its charter (Act No. 187 of 1910) to do, it added to it the theater of the plaintiff fraternal benevolent association. The plaintiff, by this suit, enjoined the assessment, on the grounds that its said theater is exempt from taxation, under article 230 of the Constitution, as belonging to a fraternal organization ; and that the city was without authority to supplement the assessment roll in that manner.
[1] While said theater is used for…
2Cases cited2 opinions
- Methodist Episcopal Church v. City of New OrleansSupreme Court of Louisiana · 1901
- Victoria Lumber Co. v. RivesSupreme Court of Louisiana · 1906
3Cited by3 opinions
- Bistline v. BassettIdaho Supreme Court · 1928
- Louisiana Cent. Lumber Co. v. Catahoula Parish School BoardSupreme Court of Louisiana · 1938
- Southport Mills, Ltd. v. City of Baton RougeSupreme Court of Louisiana · 1919