State ex rel. Ward v. Board of Assessors
Supreme Court of Louisiana
PPEAL from the Oivil District Oourb, Parish of Orleans. Monroe, J. Under Art. 207 the property employed in the manufacture of machinery is exempt from taxation, even when leased by the owner to a manufacturer. The relator employs his property for a renting purpose, not for a manufacturing purpose. The manufacturer may claim exemption because of the meritorious employment he makes of his property, to-wit, its use in manufacture.
Read the full summary
PPEAL from the Oivil District Oourb, Parish of Orleans. Monroe, J. Under Art. 207 the property employed in the manufacture of machinery is exempt from taxation, even when leased by the owner to a manufacturer. The relator employs his property for a renting purpose, not for a manufacturing purpose. The manufacturer may claim exemption because of the meritorious employment he makes of his property, to-wit, its use in manufacture. The relator, however, employs his property to obtain a rent; he makes no such use of his property as justifies him in claiming the favor of the State, but he…
1Opinion of the Court
The opinion of the court was delivered by
McEnery, J.
This is a mandamus proceeding to compel the canceling of assessments against relator’s property for the year 1898.
Its exemption from taxation is claimed under Art. 207 of the Constitution, relieving the capital and machinery employed in certain manufactories from the payment of taxes.
The relator was formerly engaged in the manufacture of machinery, and his property engaged in said business was exempted from taxation under the provisions of Art. 207 of the Constitution.
He sold his tools and machinery to other parties, and leased to them the…
2Cited by2 opinions
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Filippe A. Broadbent Mantel Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1919