State Ex Rel. United Seamen's Service, Inc. v. City of New Orleans

O’NIELL, Chief Justice.

This is a mandamus proceeding to cancel a tax assessment. The suit was brought by the United Seamen’s Service, Inc., against the City of New Orleans, the Board of Assessors for the Parish of Orleans, the Louisiana Tax Commission and the State Tax Collector. The property on which the assessment was levied is the Carol Hotel in New Orleans and its furniture- and equipment. The relator claims that the-hotel and its furniture and equipment are-devoted exclusively to charitable undertakings, and are therefore exempt from taxation under the provision in Section 4-of Article X…