Brent v. City of New Orleans

The opinion of the Court was delivered by

Fenner, J.

Article 57 of the Constitution provides that “ the heirs to confiscated property may be released of all taxes due thereon at the date of its reversion to them.”

Act No. 10 of 1886 declares : “All taxes, State, parochial and municipal, due on property which may have been confiscated by the United States, shall, at the date of its reversion, he released to the heirs of filie parties who suffered the confiscation.”

The late Duncan F. Kenner was, at the time of the late war between the States, the owner of certain property in this city. The…