Maestri v. Board of Assessors

Citations

• 110 La. 517
• 34 So. 658
• 1903 La. LEXIS 663

Syllabus

<p>TAXATION — FRANCHISES—WHAT CONSTITUTE.</p> <p>1. The exclusive privilege vested in the plaintiff, pursuant to a city ordinance and contract predicated thereon made by him with the City •of New Orleans, to furnish the ground, build thereon a structure suitable for a public market and then operate it as such for 25 years by renting stalls to those engaged in the market business, and collecting and appropriating to himself the revenues derived from the renting •of the stalls — the ground and market house to be conveyed by formal title to the City at the ■beginning, and to accrue to the City in full ■ownership at the expiration of the period fixed for the duration of the privilege — is a franchise taxable under the revenue laws of the State.</p> <p>Breaux, J., dissenting.</p> <p>(Syllabus by the Court.l</p>