Benedict v. City of New Orleans

The opinion of the court was delivered by

Breaux, J.

Plaintiff is the owner of a lot on St. Louis street in this city.

It was occupied as a foundry from 1886 to the beginning of the year 1890, at which time the foundry was demolished.

It was advertised for sale for the taxes of 1886 and subsequent years, to and including the year 1891.

The plaintiff, in his petition for an injunction, alleges that the property was used as a foundry in which more than five hands were employed.

He claims exemption from taxation under Art. 207 of the Constitution, from which we extract the following: “There shall also…