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37 La. Ann. 21

Martin v. Thibaut

Supreme Court of Louisiana

Decided January 15, 1885

Supreme Court of Louisiana · decided 1885-01-15

<p>Property used for rice-millin'; purposes Is not exempt from taxation. 36 Ann. 347, affirmed.</p>

Cited by 2 later decisions — most recently February 1949

2 state decisions

Good law ✅— No negative treatment on recordhow we know

Decided 1885-01-15

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¶1The opinion of the Court was delivered by

Bermudez, C. J.

¶2This 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.

¶3The ta,x collector denies the exemption and asks judgment for the tax.

¶4Prom a judgment in favor of plaintiffs, the defendant appeals.

¶5The issue presented was formally determined in the Ernst case, 36 Ann. 34?, in which the legality of that tax was recognized.

¶6It is, therefore, ordered that the judgment appealed from be reversed and that the injunction issued be dissolved, and that the defendant recover of the plaintiffs the sum of one hundred and twenty-six dollars and fifty cents ($126 50) with costs in both courts.

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