State ex rel. Board of Administrators v. Board of Assessors
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. Bightor, J. 1. The prejudice resulting from numerous decisions under Article 118 of tbe Constitution of 1868 must be removed before the new and widely different provisions of Article 207 of the Constitution of 1879 can be fairly considered or interpreted. 2. The exemption asked for maintained under the terms of Article 207: (a) Deductions from comparison of Article 207 with Article 118. (b) Similar comparison of…
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APPEAL from the Civil District Court for the Parish of Orleans. Bightor, J. 1. The prejudice resulting from numerous decisions under Article 118 of tbe Constitution of 1868 must be removed before the new and widely different provisions of Article 207 of the Constitution of 1879 can be fairly considered or interpreted. 2. The exemption asked for maintained under the terms of Article 207: (a) Deductions from comparison of Article 207 with Article 118. (b) Similar comparison of Article 207 with the corresponding Article in the Constitution of Georgia, from which it was taken with modifications.…
1Opinion of the Court
The opinion of the Court was delivered by
Manning, J.
Paul Tulaue gave to certain designated persons in New Orleans real estate situated therein for the purpose of using the income thereof for the promotion and encouragement of intellectual, moral, and industrial education of the white youth in that city. This property has been assessed for taxation in 1883 at $288,700.
The administrators of Mr. Tulane’s bounty claim that the property is exempt from taxation, and this proceeding presents that issue.
The provisions of the last two Constitutions for exemptions are nearly identical. The points of…
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