New Orleans v. Campbell
Supreme Court of Louisiana
Appeal from the Superior District Court of New Orleans. Hawkins, J. George W. Campbell leased certain vacant lots in New Orleans from the Female Orphan Asylum, and made valuable improvements thereon. The property of the asylum was exempt from taxation, under an act of the Legislature, as a charitable institution.
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Appeal from the Superior District Court of New Orleans. Hawkins, J. George W. Campbell leased certain vacant lots in New Orleans from the Female Orphan Asylum, and made valuable improvements thereon. The property of the asylum was exempt from taxation, under an act of the Legislature, as a charitable institution. Campbell’s lease was for fifty years, and the contract was that he was to build upon the lots at his pleasure, and at the end of the lease the asylum was to pay him the then value of the improvements, to be ascertained by appraisement. He had the right to sub-let, and also to cede or…
1Opinion of the CourtEgan, J.
It becomes necessary at the outset to inquire whether property sought to be affected by the tax liens and judicial mort*48ages is subject to mortgage at all, for if not, it is immaterial to inquire further, or to the effect of the registry made in this case.
To do this it is necessary to determine the nature and character of the lessee’s rights in the land and improvements made by himself upon it, because it will not be for a moment pretended that the property of the lessor, even if taxable as against him, is in any measure responsible for the taxes assessed against or due by the lessee. In…
2Cases cited2 opinions
- Miller v. MichoudSupreme Court of Louisiana · 1845
- City of Meadville v. DicksonSupreme Court of Pennsylvania · 1889