State ex rel. DaPonte v. Board of Assessors
Supreme Court of Louisiana
4 PPEAL from the Civil District Court for the Parish of Orleans. ii BigMor, J. 1. The means and instruments whereby a government conducts its affairs, or performs its functions, are not objects of taxation for and on behalf of such government. Cooley, Taxation, pp. 130, 131; Burroughs, Taxation, p. 505; Cooley, Const. Lim. p. 482. 2. They are not within the grasp of the intent of laws designating the objects of taxation. Supra, Ibid.
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4 PPEAL from the Civil District Court for the Parish of Orleans. ii BigMor, J. 1. The means and instruments whereby a government conducts its affairs, or performs its functions, are not objects of taxation for and on behalf of such government. Cooley, Taxation, pp. 130, 131; Burroughs, Taxation, p. 505; Cooley, Const. Lim. p. 482. 2. They are not within the grasp of the intent of laws designating the objects of taxation. Supra, Ibid. Cooley, Taxation, 13Í ; 17 Wall. 329. 3. So a law directing the taxation of all property will not, for this reason, include public property, nor any of the…
1Opinion of the Court
The opinion of the Court was delivered by
Fenner, J.
The important question presented in this case is: whether the municipal bonds of the City of New Orleans are subject to taxation by the State and City, or by either.
The Constitution of 1879, Art. 203, declares that “ all property shall be taxed in proportion to its value,” and Art. 207 provides: “ The following property shall be exempt from taxation, and no other,” etc., not mentioning municipal bonds, nor State bonds.
The Revenue Act No. 96 of 1882 directs, in general terms, all property, not exempted by the Constitution, to be taxed, and…
2Cases cited1 opinion
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