Victoria Lumber Co. v. Rives

Citations

• 115 La. 996
• 40 So. 382
• 1906 La. LEXIS 448

Syllabus

<p>1. Taxation — Exemptions.</p> <p>The exemption of capital, machinery, and property employed in the manufacture of articles of wood under article 230 of the Constitution of 1898 does not extend to a part of building used for the purpose of storage and sale of such articles, and also of other articles, purchased by the manufacturer for resale.</p> <p>2. Same — Delinquent Taxes — Penalty.</p> <p>Where back taxes for three years were assessed on a supplemental roll in 1903, all of the taxes for the four years become delinquent and subject to an interest penalty on and from the date of the delinquency of the taxes for the year 1903.</p> <p>3. Same — Penalty—Constitutional Law.</p> <p>Act No. 158, p. 305. § 14, of 1898 (the charter of the city of Shreveport), providing a penalty of 2 per cent, per month on unpaid city taxes from and after November 1st of the current tax year, does not violate the provisions of article 233 of the Constitution of 1898.</p> <p>4. Same.</p> <p>Article 233 of the Constitution of 1898 does not fix the date of the delinquency of taxes in providing that at the expiration of the year the collector shah, after giving notice to the- delinquent, advertise and sell the property in a certain manner, but leaves the question of penalties and the date of delinquency to the Legislature.</p> <p>5. Constitution — Legislative Construction.</p> <p>• The legislative construction for a quarter of a century of similar provisions in two state Constitutions in their application to municipal corporations is entitled to great weight.</p> <p>(Syllabus by the Court.)</p>