Case Name: Martin & Shayot vs. Chs. V. Thibaut, Tax Collector
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1885-01
Citations: 37 La. Ann. 21
Docket Number: No. 9251
Parties: Martin & Shayot vs. Chs. V. Thibaut, Tax Collector.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 37
Pages: 21–22

Head Matter:
No. 9251.
Martin & Shayot vs. Chs. V. Thibaut, Tax Collector.
Property used for rice-millin'; purposes Is not exempt from taxation. 36 Ann. 347, affirmed.
APPEAL from the Twenty-fourth District Court, Parish of Plaqnc_ mines. Limaudcás, J. ---
F. IT. MoOaleb for Planitiffs and Appellees.
F. G. Zaeharie for Defendant and Appellant.

Opinion:
The opinion of the Court was delivered by
Bermudez, C. J.
This is an injunction suit to prevent the seizure and sale of property used for rice milling purposes, to satisfy a tax assessed thereon. It rests on the sole ground that the same is exempt from taxation.
The ta,x collector denies the exemption and asks judgment for the tax.
Prom a judgment in favor of plaintiffs, the defendant appeals.
The issue presented was formally determined in the Ernst case, 36 Ann. 34?, in which the legality of that tax was recognized.
It is, therefore, ordered that the judgment appealed from be reversed and that the injunction issued be dissolved, and that the defendant recover of the plaintiffs the sum of one hundred and twenty-six dollars and fifty cents ($126 50) with costs in both courts.