Second Municipality of New Orleans v. New Orleans & Carrollton Rail Road

10 Rob. 187
CourtSupreme Court of Louisiana
DecidedMarch 15, 1845
StatusPublished

This text of 10 Rob. 187 (Second Municipality of New Orleans v. New Orleans & Carrollton Rail Road) 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
Second Municipality of New Orleans v. New Orleans & Carrollton Rail Road, 10 Rob. 187 (La. 1845).

Opinion

Martin, J.

The defendants are appellants from a judgment which rejects their pretensions to an exemption from taxes laid by the plaintiffs, under a clause in their act of incorporation. Acts of Assembly of 1836, sect. 10, p. 27. It does not appear to us that the court erred. The defendants are not tobe taxed as a bank, by the State — id est, the shares in the bank, or the cap[188]*188ital stock shall not be taxed by the State, in conformity with the tax law of 1813. Their real estate is not exempt from city taxes. This question of the taxation of the property of the banks was decided upon latély in the case of The Second Municipality v. The Commercial Bank. 5 Rob. 151.

Judgment affirmed.

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Related

Second Municipality of New Orleans v. Commercial Bank
5 Rob. 151 (Supreme Court of Louisiana, 1843)

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Bluebook (online)
10 Rob. 187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/second-municipality-of-new-orleans-v-new-orleans-carrollton-rail-road-la-1845.