Crescent Bed Co. v. City of New Orleans
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; Walter Byers Sommerville, Judge. Action by the Crescent Bed Company, Limited, against the city of New Orleans and others. Judgment for defendants, -and plaintiff appeals.
1Opinion of the CourtProvosty, J.
Twelve years ago this court interpreted the constitutional exemption from taxation as not extending to any other manufacturer of furniture than of wood. Gast v. Board of Assessors, 43 La. Ann. 1104, 10 South. 184. From that time to this that interpretation has been acquiesced in and acted upon by the business community and by the revenue officers. In this interval the constitutional convention of 1898 has met, and re-enacted without change in word or punctuation the provision thus interpreted. Now at this late day the plaintiff asks this court to change this interpretation and extend the…
2Cases cited4 opinions
- State ex rel. DaPonte v. Board of AssessorsSupreme Court of Louisiana · 1883
- State v. BrewerSupreme Court of Louisiana · 1870
- Globe Lumber Co. v. ClementSupreme Court of Louisiana · 1903
- Gast v. Board of AssessorsSupreme Court of Louisiana · 1891
3Cited by5 opinions
- State ex rel. Western Construction Co. v. Board of CommissionersIndiana Supreme Court · 1906
- Frank v. WatersSupreme Court of Louisiana · 1926
- Lehman v. LehmanSupreme Court of Louisiana · 1912
- Shreveport Creosoting Co. v. City of ShreveportSupreme Court of Louisiana · 1907
- Succession of LambertSupreme Court of Louisiana · 1946