Robertson v. City of New Orleans

The opinion of the court was delivered by

Nicholls, C. J.

Plaintiff enjoined the city treasurer from selling his dry docks to satisfy a claim thereon for taxes.

He alleges that he is a mechanic engaged in the manufacture of articles of wood; building boats, and making the necessary apparatus and ornaments therefor, and the docks are not only absolutely necessary, but constantly employed in carrying on his business, in which he has more than five men employed. He alleges that by Art. 20V of the Constitution the docks are exempt from taxation.

*618The defendant pleaded a general denial, and prayed that…