Crescent Bed Co. v. City of New Orleans
Cases that cite this one
5 later published cases cite this decision.
- Succession of Lambert (La. 1946)
- Frank v. Waters (La. 1926)
- Lehman v. Lehman (La. 1912)
- Shreveport Creosoting Co. v. City of Shreveport (La. 1907)
- State ex rel. Western Construction Co. v. Board of Commissioners (Ind. 1906)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.