Legal Opinion
Penrose v. Chaffraix
Supreme Court of Louisiana
Decided November 15, 1901No. 13,434PublishedCited by 2 opinions
^ PPEAL from the Civil District Court, Parish of Orleans — Amy, J.
1Opinion of the Court
The opinion of the court was delivered by
Blanchard, J.
This is a proceeding taken by the City of New Orleans, through its Treasurer, to recover of defendant the payment of a tax for the year 1899 imposed upon a certain number of shares of the capital stock of the Citizens’ Bank of Louisiana held by him.
The answer of the defendant raises the issue of the exemption vel non from taxation of the shares of the capital stock of the bank in the hands of its share holders.
The judgment of the court a qua maintained the exemption, and plaintiff appeals.
The demand for this taxation is predicated upon the…
2Cases cited6 opinions
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
- Citizens' Bank v. BounySupreme Court of Louisiana · 1880
- State ex rel. Citizens Bank of Louisiana v. Board of AssessorsSupreme Court of Louisiana · 1895
- City of New Orleans v. Canal & Banking Co.Supreme Court of Louisiana · 1880
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re Assessment of First Nat. Bank of ChickashaSupreme Court of Oklahoma · 1916
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918