S. Hernsheim Bros. v. Board of Assessors

Citations

• 105 La. 473

Syllabus

<p>Syllabus.</p> <p>1. An appeal will not be dismissed, under C. P. 897, for failure of the appellant to file an assignment of errors, where the transcript is duly certified as containing all the testimony adduced, and the grounds for reversal relied on are apparent upon the face of the record.</p> <p>2. The exemption accorded to manufacturers, under Article 207 of the Constitution of 1879, as extended by the amendment proposed- by the joint resolution No. 92 of 1886, became operative upon the adoption of that Constitution prior to January 1st, 1880, and continued in force for twenty years.</p> <p>3. If any tax-payer, entitled to such exemption, paid the tax of 1880, he has a claim for reimbursement, but such payment does not authorize the extension of the period of the exemption, as fixed by the Constitution.</p>