Globe Lumber Co. v. Clement

Citations

• 110 La. 438
• 34 So. 595
• 1903 La. LEXIS 650

Syllabus

<p>STATUTES — RE-ENACTMENT—CONSTRUCTION —TAXATION—EXEMPTIONS.</p> <p>1. Under the rule that where a statute is reenacted in the same words the interpretation placed upon it must he considered as adopted along with it, the exemption from taxation granted by the Constitution to machinery and capita] employed in the manufacture of furniture, agricultural implements, and other articles of wood must be given the same interpretation it had received under the Constitution of 1879, since it was copied word for word from that Constitution; and that interpretation is that weather boarding, ceiling, flooring, molding, and other like lumber products needing to be further manipulated, cut, or trimmed to be fitted into place are not articles of wood within the meaning of the exemption.</p> <p>2. The statutory penalty of 10 per cent, attorney’s fees on the amount of the taxes involved in the suit is allowed.</p> <p>(Syllabus by the Court.)</p>