Leeds & Co. v. Hardy
Supreme Court of Louisiana
PPEAL from the Civil District Court, for the Parish of Orleans. King, J. 1. Property employed in the manufacture of machinery and agricultural implements, where not less than five hands are employed, is exempt from all taxation for a period of ten years from the adoption of the Constitution (December, 1889), say 1st January, 1880, to 31st December, 1889. Constitution, Art. 207. 2. All taxes, tax privileges and tax mortgages are prescribed by three years, and this…
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PPEAL from the Civil District Court, for the Parish of Orleans. King, J. 1. Property employed in the manufacture of machinery and agricultural implements, where not less than five hands are employed, is exempt from all taxation for a period of ten years from the adoption of the Constitution (December, 1889), say 1st January, 1880, to 31st December, 1889. Constitution, Art. 207. 2. All taxes, tax privileges and tax mortgages are prescribed by three years, and this prescription is only suspended or interrupted by an injunction which pie-vents the collection. Act 96, 1877,p. 142, Secs. 36 and…
1Opinion of the Court
The opinion of the court was delivered by
Watkins, J.
This is an injunction suit, in restraint of an advertised sale of certain real estate of plaintiffs, for the satisfaction of city taxes of the years 1880, 1884, 1886 and 1887.
The injunction rests on the following grounds, viz.:
■ 1. That the taxes, tax liens and tax privileges and mortgages of said years, respectively, are barred and prescribed by three, five and ten years; and that the plaintiff acquired the property in question free of any such liens, privileges'and mortgages — if not prescribed— because of same not having been so recorded…
2Cited by5 opinions
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- Soniat v. Board of State AffairsSupreme Court of Louisiana · 1919
- State Ex Rel. McGregor v. DiamondLouisiana Court of Appeal · 1936
- Bank of White Castle v. BakerSupreme Court of Louisiana · 1931
- Nylka Land Co. v. City of New OrleansSupreme Court of Louisiana · 1928