# Chrysler Corporation v. City of New Orleans

> Supreme Court of Louisiana · June 25, 1959 · 238 La. 123

URL: https://www.frixlaw.com/law-library/cases/9527398

## Case

- **Full name:** Chrysler Corporation v. City of New Orleans
- **Court:** Supreme Court of Louisiana
- **Decided:** June 25, 1959
- **Citations:** 238 La. 123; 114 So. 2d 579; 1959 La. LEXIS 1073
- **Precedential status:** Published
- **Opinion:** Concurrence by Fournet
- **Judges:** Hawthorne, Fournet
- **Cited by:** 11 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/9527398

## Opinion text

FOURNET, Chief Justice
(concurring).
While it seems illogical that one using in this state tangible personal property of which he is the owner must pay a use tax of 1% of the cost of the item, whereas one using this same property for the identical purpose under a lease agreement with a subsidiary of the owner, or any third party, need pay a tax of 1% on only the gross profits derived from the leased property, or on the price paid for the rental thereof, I feel, nevertheless, constrained to concur with the views expressed in the majority opinion, for, irrespective of any views I might entertain with respect to the definition of the word “use” in Section 1(e) 1 (“ ‘Use’ means and includes the exercise of any rights o.r power over tangible personal property incident to the ownership thereof,” if not otherwise limited or explained), as has been ably demonstrated in the majority opinion, the ordinance itself recognizes that although it is the use that is being taxed, the two categories of users ■ — owners and lessees — sought to be reached are to be taxed on a different rate basis, that is, cost in the case of owners, profit or rent in the case of lessees. (The emphasis has been supplied.)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9527398. Public record. Not legal advice.