Legal Opinion

Board of Trustees of Centenary College v. Hubbs

Supreme Court of Louisiana

Decided March 27, 1911No. 18,308PublishedCited by 3 opinions

Appeal from Twenty-Fourth Judicial District Court, Parish of East Feliciana; George J. Woodside, ¡Judge. Action by the Board of Trustees of Centenary College against J. D. Hubbs, Sheriff and Tax Collector. Judgment for defendant and plaintiff appeals.

1Opinion of the CourtBreaux, C. J.

The tax collector of East Feliciana sought to collect the amount of the taxes on an assessment of plaintiff’s property, the Centenary College.

The property was seized by this officer and advertised to be sold for taxes.

The board of trustees of Centenary College sued out an injunction to restrain the tax collector from selling the property for taxes, on the ground that the assessment and levy of the taxes for which the property was advertised are illegal, as the property is exempt from taxation; that the property is used exclusively for college and other educational purposes; and that it has…

2Cited by3 opinions

  1. New Orleans Great Northern R. v. ThomasSupreme Court of Louisiana · 1911
  2. Arkansas-Louisiana Pipe Line Co. v. CoverdaleDistrict Court, W.D. Louisiana · 1935
  3. State v. Centenary CollegeSupreme Court of Louisiana · 1914

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