St. Anna's Asylum v. Parker

Citations

• 109 La. 592
• 33 So. 613
• 1903 La. LEXIS 416

Syllabus

<p>TAXATION — EXEMPTIONS—UNIFORMITY-CONSTITUTIONAL, LAW.</p> <p>1. An exemption from taxation, contained in a charter granted in 1853 under the Constitution of 1845, was validly granted in an act of the Legislature enacted under the usual title to incorporate an asylum. Crescent City Gaslight Co. v. New Orleans Gaslight Co., 27 La. Ann. 138.</p> <p>2. Under article 127 of the Constitution of 1845, the right was reserved to the Legislature to exempt any property it deemed fit from taxation altogether. But if it taxed at all, then it should tax equally or in a uniform ratio according to assessment legally made on all property of the same description upon which a tax was levied. New Orleans v. Commercial Bank, 10 La. Ann. 735.</p> <p>(Syllabus by the Court.)</p>