Grand Lodge F. and A. Masons of La. v. New Orleans
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This was a petition originally filed in the Civil District’ Court for the parish of Orleans by the Grand Lodge of the F. & A. Masons of the State of Louisiana, to enjoin the city of New Orleans from proceeding to sell, for the taxes of 1888, 1889 and 1890, certain property owned by the petitioner, and claimed to be exempt from taxation.
Read the full summary
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. This was a petition originally filed in the Civil District’ Court for the parish of Orleans by the Grand Lodge of the F. & A. Masons of the State of Louisiana, to enjoin the city of New Orleans from proceeding to sell, for the taxes of 1888, 1889 and 1890, certain property owned by the petitioner, and claimed to be exempt from taxation. The petition set forth that the Grand Lodge was incorporated by a perpetual charter, granted by the legislature in 1816; that petitioner was the owner of a lot of ground, vfith buildings and improvements…
1Opinion of the CourtJustice Brown
The only question in this case is whether the act of 1855, exempting the hall of the Grand Lodge from, state and parish taxation, “ so long as it is occupied .as a Grand Lodge of the F. & A. Masons,” constitutes a contract between the State and the complainant, or was a mere continuing, gratuity which the legislature was at liberty to terminate or withdraw at any time, and which the State did subsequently withdraw by the adoption of a constitution, which secured the exemption of the property of “ all charitable institutions, . ... provided, the property so exempted be not used or leased for…
2Cases cited20 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- Dodge v. WoolseySupreme Court of the United States · 1856
- Farrington v. TennesseeSupreme Court of the United States · 1878
- New Jersey v. WilsonSupreme Court of the United States · 1812
- Newton v. CommissionersSupreme Court of the United States · 1880
15 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Wisconsin & Michigan Railway Co. v. PowersSupreme Court of the United States · 1903
- City Railway Co. v. Citizens' Street RailroadSupreme Court of the United States · 1897
- Houghton v. PayneSupreme Court of the United States · 1904
- Stanislaus County v. San Joaquin & King's River Canal & Irrigation Co.Supreme Court of the United States · 1904
- Massachusetts General Hospital v. Inhabitants of BelmontMassachusetts Supreme Judicial Court · 1919
21 more not listed; retrieve them via the Exa API.