Administrators of the Tulane Education Fund v. Board of Assessors

The opinion of the Court was delivered by

Manning, J.

The Board of Assessors of New Orleans placed upon the tax roll for 1885 the property given by Paul Tulane to the plaintiffs to promote the education of the white youth of that city. The object of the present suit is to annul that assessment on the ground that the property is exempt from taxation.

The same property was assessed in 1883 and the plaintiffs then claimed the exemption of it from taxation and we held the claim not good. State ex rel. Board of Admrs. Tulane Ed. Fund v. Bd. of Assessors, 35 Ann. 668.

Since that decision was rendered…