Legal Opinion
Patterson & Ray v. City of New Orleans
Supreme Court of Louisiana
Decided July 1, 1895No. 11,582PublishedCited by 8 opinions
PPEAL from the Fourth City Court of New Orleans. Labatt, J.
1Opinion of the Court
The opinion of the court was delivered by
Miller, J.
The plaintiff enjoined the collection of taxes assessed against them on merchandise and machinery, claiming the property was employed in the manufacture of stationery, and exempt from taxation. From the judgment of the lower court, sustaining the exemption claimed, the city prosecutes this appeal.
The Constitution declares that property engaged in the manufac-tories of certain classes shall not be taxed. Among these classes is embraced manufactories of stationery. Constitution, Art. 207. Plaintiff's claim to be within this exemption, i. e.,…
2Cited by8 opinions
- Hearst Corp. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1973
- Heidelberg Central, Inc. v. Director of Department of RevenueSupreme Court of Missouri · 1972
- American Newspapers, Inc. v. State Tax CommissionCourt of Appeals of Maryland · 1938
- Western Paper Co. v. QuallsSupreme Court of Arkansas · 1981
- State v. Gardner & Jacob Co.Supreme Court of Louisiana · 1932
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