Case Name: CITIZENS BANK OF LOUISIANA vs. JOHN FITZPATRICK, Tax Collector
Court: Louisiana Court of Appeal
Jurisdiction: Louisiana
Decision Date: 1904-02-08
Citations: 1 Teiss. 110
Docket Number: No. 3223
Parties: CITIZENS BANK OF LOUISIANA vs. JOHN FITZPATRICK, Tax Collector.
Judges: 
Reporter: Decisions, Court of Appeal, parish of Orleans (Teissier)
Volume: 1
Pages: 110–110

Head Matter:
No. 3223.
(Court of Appeal, Parish of Orleans.)
CITIZENS BANK OF LOUISIANA vs. JOHN FITZPATRICK, Tax Collector.
Filed February 8th, 1904.
Under Article 85 Constitution of 1898, the Supreme Court has appellate jurisdiction in all cases in which the constitutionality or legality of a tax is in contestation.
Appeal from Civil District Court, Division B.
B. K. Miller, Plaintiff and Appellee.
F. C. Zacharie and E. K. Skinner, Defendant and Appellant.

Opinion:
DUFOUR, J.
The question presented by this appeal is whether or not certain property belonging to the plaintiff is under its charter exempt from taxation.
. Its solution requires an inquiry into the constitutionality or legality of the tax, not within our jurisdiction, but within that of the Supreme Court, according to Art. 85 of the Constitution of 1898.
Appeal Dismissed.
Judge Beauregard recused.