Shreveport Gas, Electric Light & Power Co. v. Assessor of Caddo Parish

The opinion of the court was delivered by

Watkins, J.

The plaintiff claims exemption on its plant and property engaged and employed in the manufacture of gas — that is to say, illuminating gas for street lighting and other purposes in the city of Shreveport. This claim is made under the terms of an amendment to Art. 207 of the Oonstitution, which declares that “capital, machinery and other property employed in the manufacture of fertilizers and chemicals are exempt; from taxation.”

The inquiry is, is gas a chemical within the meaning and intendment of the constitutional amendment?

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