City of New Orleans v. St. Anna's Asylum

The opinion of the court was delivered by

White, J.

The defendant, a corporation created for charitable purposes by legislative charter in 1853, having acquired in 1874 a piece of real estate situated in this city, consisting of lots of ground with the buildings and improvements thereon, resists the payment of the taxes levied by the city of New Orleans for 1876 on the ground of exemption.

It is conceded on both sides that the property claimed as exempted is a flre-proof cotton-press now rented and used as such, and in no manner directly used by the asylum, although the revenues thereof are…