City of New Orleans v. Metropolitan Bank

The opinion of the court was delivered by

Breaux, J.

In March, 1891, plaintiff brought suit against the defendant for the sum of $2413 for taxes assesssd in the year 1878 against the “ Metropolitan Loan and Savings Bank,” a corporation which has since changed its name to “The Metropolitan Bank,” under which it now does business.

The defendant pleaded the exception of no cause of action, which was referred to the merits.

In its answer the defendant pleaded the general issue, and especiallydenied that any legal or valid assessment of its property had been made for said year; it alleged that it had…