Havana American Co. v. Board of Assessors

The opinion of the court was delivered by

Monroe, J.

Plaintiff sued in the District Court to annul an assessment, upon merchandise and machinery, for State and city taxes for the year 1900, upon the following grounds, as stated-in its petition, to-wit:

“ That, under the Constitution of 1879, as amended in 1888 by virtue of joint resolution No. 92 of 1886, said property was exempted from taxation for a period of twenty years; that the first year in which said exemption was made was the year 1881, the taxes for 1880 having been paid on said property; that, therefore, said exemption does not expire…