Female Orphan Soc. v. Board of Assessors

Citations

• 109 La. 537
• 33 So. 592
• 1902 La. LEXIS 158

Syllabus

<p>TAXATION — EXEMPTIONS—CHARITABLE INSTITUTIONS.</p> <p>1. In so far as property leased out for revenue is concerned, an exemption from taxation granted by the legislature to a charitable institution prior to the adoption of the constitution of 1879,. and not embraced in the charter of such institution, nor in an act expressly amendatory thereof, is repealed by the following provision of the constitution of 1879: “The following property shall be exempt from taxation, and no other, viz.: * * * all charitable institutions * * * provided, the property so exempted he not used or leased for purposes of private or corporate income.”</p> <p>(Syllabus by the Court.)</p>