State ex rel. Fredericks v. Board of Assessors

The opinion of the Court was delivered by

McEnery, J.

This is a mandamus proceeding to compel the Board of Assessors of the parish of Orleans to erase and cancel the assessment of certain property against the relator, on the ground that it is used in the manufacture of articles which exempts it from taxation by Art. 207 of the State Constitution. He employs more than five persons in the manufacture of the articles alleged to be exempt from taxation. There was judgment in the lower court in favor of the relator ordering the Board of Assessors to cancel the assessment, and the State Ta.x…