State ex rel. Village of Roseland v. Addison

SIMON, Justice.

The State of Louisiana on the relation of the Village of Roseland was granted a peremptory writ of mandamus to compel the assessor of Tangipahoa Parish to assess certain property belonging to the Roseland Wirebound Box Company, Inc., which allegedly did not at the time of the filing of this action appear on the tax rolls. The property was exempt from ad valorem taxes by virtue of certain contracts entered into under authority contained in Art. 10, Sec. 4, Sub-Sec. 10, of the La. Const, of 1921, LSA. Relator contended that said exemption does not apply to municipal taxes and…