Legal Opinion
Gast v. Board of Assessors
Supreme Court of Louisiana
Decided November 15, 1891No. 10,826PublishedCited by 3 opinions
PPEAL from the Civil District Court, Parish of Orleans. Monroe, J.
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
The plaintiff, a manufacturer of wire furniture, claims exemption from taxation under Art. 207 of the Constitution.
He is assessed for $6000.
Eleven-twelfths of the property is used in the manufacture of wire furniture and the remainder is used in carrying on business not ■exempt from taxation.
All the facts necessary for exemption are shown; if the manufacturer of furniture of wire is such a manufacturer of furniture as ■exempts him from taxation.
The District Court ordered the cancellation of the assessment in ■excess of $500.
The sole question…
2Cases cited1 opinion
- Coxson v. DolandNew York Court of Common Pleas · 1866
3Cited by3 opinions
- Pearce v. CouvillonSupreme Court of Louisiana · 1927
- Crescent Bed Co. v. City of New OrleansSupreme Court of Louisiana · 1903
- State ex rel. W. K. Henderson Iron Works & Supply Co. v. JeterSupreme Court of Louisiana · 1922