Legal Opinion

Martin v. Thibaut

Supreme Court of Louisiana

Decided January 15, 1885No. 9251PublishedCited by 2 opinions

APPEAL from the Twenty-fourth District Court, Parish of Plaqnc_ mines. Limaudcás, J. ---

1Opinion of the Court

The opinion of the Court was delivered by

Bermudez, C. J.

This is an injunction suit to prevent the seizure and sale of property used for rice milling purposes, to satisfy a tax *22assessed thereon. It rests on the sole ground that the same is exempt from taxation.

The ta,x collector denies the exemption and asks judgment for the tax.

Prom a judgment in favor of plaintiffs, the defendant appeals.

The issue presented was formally determined in the Ernst case, 36 Ann. 34?, in which the legality of that tax was recognized.

It is, therefore, ordered that the judgment appealed from be reversed and that the…

2Cited by2 opinions

  1. Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
  2. Blanks v. City of MonroeSupreme Court of Louisiana · 1903

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