Lichtentag v. Tax Collector
Supreme Court of Louisiana
King, J. PPEAL from the Civil District Court, Parish of Orleans, The words “colleges or other school purposes,” as used in the Art. 207 of the Constitution, include in their scope and meaning all places where a mental training in arts, sciences, or letters is given, and a place where stenography is taught is therefore a school within the meaning of the words. 35 N. W. Rep. 222. In determining the question whether property or buildings are exclusively used for school purposes…
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King, J. PPEAL from the Civil District Court, Parish of Orleans, The words “colleges or other school purposes,” as used in the Art. 207 of the Constitution, include in their scope and meaning all places where a mental training in arts, sciences, or letters is given, and a place where stenography is taught is therefore a school within the meaning of the words. 35 N. W. Rep. 222. In determining the question whether property or buildings are exclusively used for school purposes within the meaning of the article, the test is not merely the relative amounts of space occupied for family and school…
1Opinion of the Court
The opinion of the court was delivered by
McEnery, J.
The plaintiff is the owner of lot seven in square one hundred and fifty-one, bounded by Robin, Magazine, Camp and Race streets, in the city of New Orleans, and alleges that he is conducting a school of stenography and typewriting, which is the only means by which he obtains a lh elihood, and that the above described property is used by him exclusively for the purpose of living in and of conducting said school, and that under the Constitution of the State said property is exempt from taxation.
*574On the prayer of his petition he obtained an…
2Cited by10 opinions
- Pike v. State Board of Land CommissionersIdaho Supreme Court · 1911
- State v. BridgesSupreme Court of Alabama · 1945
- Matter of TownsendNew York Court of Appeals · 1909
- McKee v. EvansAlaska Supreme Court · 1971
- State v. Northwestern Vocational Institute, Inc.Supreme Court of Minnesota · 1951
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