Shreveport Creosoting Co. v. City of Shreveport

Citations

• 119 La. 637
• 44 So. 825
• 1907 La. LEXIS 533

Syllabus

<p>1. Taxation — Exemptions—Presumption of Continuance — Injunction.</p> <p>Plaintiff, claiming that it was exempted from parochial and municipal taxation for 1906, and three years thereafter, under article 230 of the Constitution, as manufacturers of articles of wood, enjoined the assessing and taxing collecting officers from assessing its property and collecting taxes thereon. The district court recognized the right of exemption and perpetuated the injunction.</p> <p>Held, on appeal, that the judgment is erroneous. The judgment is set aside, and the injunction dissolved. The court will not by its present decree adjudge a corporation exempt from taxation for future years. Conditions existing in one year may be entirely different in the next.</p> <p>2. Same — Manufactures.</p> <p>Conditions existing in the year 1906 did not justify plaintiff’s claim for an exemption from taxation for that year. The creosoting process on which its right to exemption was predicated was applied to cross-ties already existing as articles of wood, and which it had purchased from a company which had already made them. The process in question was not creative in character, but merely preservative.</p> <p>(Syllabus by the Court.)</p>