# New Orleans Cotton Exchange v. Board of Assessors

> Supreme Court of Louisiana · December 15, 1883 · 35 La. Ann. 1154

URL: https://www.frixlaw.com/law-library/cases/7192975

## Case

- **Full name:** The New Orleans Cotton Exchange v. The Board of Assessors
- **Court:** Supreme Court of Louisiana
- **Decided:** December 15, 1883
- **Citations:** 35 La. Ann. 1154
- **Precedential status:** Published
- **Opinion:** Concurrence by Fenner
- **Judges:** Bbkmddez, Fenner
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7192975

## Opinion text

Concurring Opinion.
Fenner, J.
I find no necessity for, or propriety in, holding that the plaintiff corporation did not fall within the legislative intent, as expressed in the broad and unrestricted terms of Act No, 77 of IS80.
I fully concur, however, in the decree, upon the ground sufficiently indicated and'enforced in the, opinion, that, whatever the legislative intent, it did not lie within the legislative poire?’ to make a corporation of this character liable for tares avowedly levied upon, and due by its stockholders alone and as independent persons.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7192975. Public record. Not legal advice.