New Orleans Cotton Exchange v. Board of Assessors

The opinion of the Conrt was delivered by

Todd, J.

The object of this suit was to effect a reduction of the assessment on the Cotton Exchange building in this city. .The assessment complained of is that of 1885.

From a judgment of the district court reducing the assessment from $800,000 to $200,000, the State and city of New Orleans have appealed.

A similar case was before us last year touching the assessment of the same property for the year 1884-, reported in 37 Ann. 423. In that case the court declined to reduce the assessment. Among the reasons expressed for the conclusion thou reached were,…