Roman Catholic Church of Archdiocese of New Orleans v. City of New Orleans

BOUTALL, Judge.

This is a suit for recovery of taxes paid under protest instituted by the Roman Catholic Church of the Archdiocese of New Orleans against the City of New Orleans. The City answered plaintiff’s petition and thereafter filed a motion for judgment on the face of the pleadings. The lower court rendered judgment in favor of the City, dismissing plaintiff’s suit and the Roman Catholic Church has prosecuted the instant appeal.

The facts of the matter as determined by the pleadings of both litigants are as follows :

In 1965 the Roman Catholic Church, hereinafter referred to as the…