City of New Orleans v. Poydras Orphan Asylum
Supreme Court of Louisiana
APPEAL from the Fifth District Court for the parish of Orleans. Bogers, J. (First — A subsequent law, wliicli is general, does not operate tlie repeal of a special law upon the same subject without expressions declaring an intention to repeal, or “unless there be such, repugnancy between them that they cannot both be complied with under any circumstances.” C. C. 17, 23,1946; De Armas, 10 M. 172; Sedgwick, p. 123; Blain vs. Baily, 25 Ind. 165; State vs. Newark, 2 Dutch (hT.
Read the full summary
APPEAL from the Fifth District Court for the parish of Orleans. Bogers, J. (First — A subsequent law, wliicli is general, does not operate tlie repeal of a special law upon the same subject without expressions declaring an intention to repeal, or “unless there be such, repugnancy between them that they cannot both be complied with under any circumstances.” C. C. 17, 23,1946; De Armas, 10 M. 172; Sedgwick, p. 123; Blain vs. Baily, 25 Ind. 165; State vs. Newark, 2 Dutch (hT. X) 519 ; Sedgwick, 2d Ed. 97; 12 M. 697; IN. S. 161; 2 NT, S. 33; 3 N. S. 190; 51. S. 527, 575; 6 L. 135; 7 L. 166; 4 B.…
1Opinion of the Court
*852The opinion of the Court was delivered by
Bermudez, C. J.
This is a suit for city taxes of 1879, assessed on real property, in this city, owned by the defendant, and yielding revenue.
The defense is, that the property is exempt from taxation.
The reply is, th.at whatever the law was which may have, been considered as exempting all of defendant’s property, however used, from all taxation prior to 1868, that law, being inconsistent with the Constitution adopted in that year, was thereby abrogated, and that, if it survived that Constitution, it was repealed by Act 7 of 1870, the city charter.
There…
2Cases cited22 opinions
- University v. PeopleSupreme Court of the United States · 1879
- In the Matter of Oliver Lee Co's BankNew York Court of Appeals · 1860
- Home of the Friendless v. RouseSupreme Court of the United States · 1869
- Manly v. StateCourt of Appeals of Maryland · 1854
- State ex rel. Missouri & Mississippi Railroad v. Macon County CourtSupreme Court of Missouri · 1867
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Church of the Holy Faith, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1935
- State v. Union Congregational ChurchSupreme Court of Minnesota · 1927
- State ex rel. Texada v. CapdevielleSupreme Court of Louisiana · 1916
- Paepcke Leicht Lumber Co. v. VantromptSupreme Court of Louisiana · 1915
- Jackson v. McEacharnLouisiana Court of Appeal · 1950
2 more not listed; retrieve them via the Exa API.