Atlas Feed Products Co. v. City of New Orleans
Citations
- 113 La. 611
- 37 So. 531
- 1904 La. LEXIS 682
Syllabus
<p>TAXATION — EXEMPTIONS—FLOUR AND FEED.</p> <p>1. The word “flour,” in article 230 of the Constitution of 1898, in reference to exemption from taxation, is used in a restricted or special sense, as “the ground and bolted substance of wheat manufactured for human, consumption”; and the word “feed,”-which has been adopted by the plaintiff corporation as descriptive of and characterizing the business in which it was engaged, has also a special meaning. It signifies a “food for cattle.”</p> <p>2. The grinding of the cereals which passed through plaintiff’s mill was but the initial step towards the production of the articles whose sale was the object and purpose of the creation of the corporation. Not a pound of “flour,” in the sense in which that term is used in the Constitution, has been sold by it.</p> <p>Plaintiff’s claim to exemption is not well founded.</p> <p>(Syllabus by the Court.)</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- stating that allegations of direct evidence of discrimination alone may support a Title VI claim
- granting a motion to dismiss because the alleged facts did not support the inference defendant’s first opportunity to retaliate against the plaintiff occurred three months after the protected activity
- “[D]irect evidence is overt or explicit evidence which directly reflects discriminatory bias by a decision maker.”
- “[D]irect evidence is overt or explicit evidence which directly reflects discriminatory bias by a decision maker.”
- “[D]irect evidence is overt or explicit evidence which directly reflects discriminatory bias by a decision maker.”
- “[D]irect evidence is overt or explicit evidence which directly reflects discriminatory bias by a decision maker.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Nicholls
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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