Crescent Bed Co. v. City of New Orleans

Supreme Court of Louisiana

Crescent Bed Co. v. City of New Orleans

35 So. 484, 111 La. 124, 1903 La. LEXIS 505

CourtSupreme Court of Louisiana

DecidedDecember 14, 1903

DocketNo. 14,714

StatusPublished

Cited by5 cases

This text of 35 So. 484 (Crescent Bed Co. v. City of New Orleans) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Crescent Bed Co. v. City of New Orleans, 35 So. 484, 111 La. 124, 1903 La. LEXIS 505 (La. 1903).

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Opinion

PROVOSTY, J.

Twelve years ago this court interpreted the constitutional exemption from taxation as not extending to any other manufacturer of furniture than of wood. Gast v. Board of Assessors, 43 La. Ann. 1104, 10 South. 184. From that time to this that interpretation has been acquiesced in and acted upon by the business community and by the revenue officers. In this interval the constitutional convention of 1898 has met, and re-enacted without change in word or punctuation the provision thus interpreted. Now at this late day the plaintiff asks this court to change this interpretation and extend the exemption to manufacturers of “iron furniture and wooden-frame springs.” The rule is that when an act or part thereof that has received a judicial interpretation is re-enacted in the same terms, that construction must be considered to have the sanction of the legislative body, unless the contrary appears. Am. & Eng. Ency. of Law (1st Ed.) vol. 23, p. 370; State v. Brewer, 22 La. Ann. 273; Globe Lumber Co. v. Clement, 34 South. 595, 110 La. 438; State ex rel. Da Ponte v. Board of Assessors, 35 La. Ann. 655.

Judgment affirmed.

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PROVOSTY, J.

Twelve years ago this court interpreted the constitutional exemption from taxation as not extending to any other manufacturer of furniture than of wood. Gast v. Board of Assessors, 43 La. Ann. 1104, 10 South. 184. From that time to this that interpretation has been acquiesced in and acted upon by the business community and by the revenue officers. In this interval the constitutional convention of 1898 has met, and re-enacted without change in word or punctuation the provision thus interpreted. Now at this late day the plaintiff asks this court to change this interpretation and extend the exemption to manufacturers of “iron furniture and wooden-frame springs.” The rule is that when an act or part thereof that has received a judicial interpretation is re-enacted in the same terms, that construction must be considered to have the sanction of the legislative body, unless the contrary appears. Am. & Eng. Ency. of Law (1st Ed.) vol. 23, p. 370; State v. Brewer, 22 La. Ann. 273; Globe Lumber Co. v. Clement, 34 South. 595, 110 La. 438; State ex rel. Da Ponte v. Board of Assessors, 35 La. Ann. 655.

Judgment affirmed.

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Bluebook (online)

35 So. 484, 111 La. 124, 1903 La. LEXIS 505, Counsel Stack Legal Research, https://law.counselstack.com/opinion/crescent-bed-co-v-city-of-new-orleans-la-1903.

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