Legal Opinion
Beta Xi Chapter of Beta Theta Pi v. City of New Orleans
Louisiana Court of Appeal
Decided October 19, 1931No. 13907PublishedCited by 8 opinions
1Opinion of the CourtJanvier, J.
Veta Xi chapter of Beta Theta Pi Fraternity seeks to exempt from state, parochial, and city taxation for the year 1928 the chapter house owned and used by it near the campus of Tulane University in New Orleans. The claim for exemption is based on section 4 of article 10 of the Constitution of the state of Louisiana for the year 1921, which section reads as follows:
“The following property, and no other, shall be exempt from taxation:
“All public property.
“Places of religious worship; rectories and parsonages belonging to religious denominations, and used as places of residence for ministers;…
2Cases cited8 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- In Re CooperSupreme Court of the United States · 1892
- West v. Standard Oil Co.Supreme Court of the United States · 1929
- Carteret Academy v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mattingly v. VialSupreme Court of Louisiana · 1939
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
- Ruston Hospital, Inc. v. RiserLouisiana Court of Appeal · 1966
- Sherwood Forest Country Club v. LitchfieldSupreme Court of Louisiana · 2008
- People ex rel. Cornell University v. ThorneNew York Supreme Court · 1945
3 more not listed; retrieve them via the Exa API.