Rocheblave Market Co. v. City of New Orleans
Supreme Court of Louisiana
Appeal from Civil District Court, Parish of Orleans; John St. Paul, Judge. Action by the Rocheblave Market Company, Limited, against the city of New Orleans and others. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtProvosty, J.
For the reasons assigned in the decision this day handed down in the ease of C. N. Maestri v. Board of Assessors, 34 South. 658,2 it is held that the market franchise involved in the instant case is not exempt from taxation, hut that the market property is.
In estimating the value of the franchise in question, the hoard of assessors adopted as a basis the earning capacity of the franchise. This was in accordance with both section 28 of Act 170 of 1898, and the decisions of this court. New Orleans & C. R. Co. v. City of New Orleans, 44 La. Ann. 1053, 11 South. 687; Crescent City R. Co. v. City…
2Cases cited5 opinions
- Maestri v. Board of AssessorsSupreme Court of Louisiana · 1903
- State ex rel. St. Charles Street Railroad v. Board of AssessorsSupreme Court of Louisiana · 1896
- Crescent City Railroad v. City of New OrleansSupreme Court of Louisiana · 1892
- New Orleans City & Lake Railroad v. City of New OrleansSupreme Court of Louisiana · 1892
- New Orleans City & Lake Railroad v. City of New OrleansSupreme Court of Louisiana · 1892
3Cited by2 opinions
- Utah-Idaho Sugar Co. v. Salt Lake CountyUtah Supreme Court · 1922
- Thomas v. Lincoln CountyWashington Supreme Court · 1905