Planters' Fertilizer & Chemical Co. v. Board of Assessors

Citations

• 116 La. 667
• 40 So. 1035
• 1906 La. LEXIS 548

Syllabus

<p>Taxation—Exemptions—Manufacturers of Fertilizers and Chemicals.</p> <p>The manufacture of “fertilizers and chemicals” is exempt from parochial and municipal taxation. Plaintiff is a manufacturing company of “fertilizers and chemicals.” Const, art. 230.</p> <p>Its “establishment” is in Jefferson parish, and its domicile in New Orleans. At its domicile Its products are sold.</p> <p>The capital and other property employed in the manufacture of “fertilizers and chemicals” are also exempt, whether it is at the “establishment” of the company or at the domicile.</p> <p>The amount on hand at the domicile consists of sums needful in defraying current and other expenses of the manufacture.</p> <p>(Syllabus by the Court.)</p>