Louisiana & N. W. R. v. State Board of Appraisers
Supreme Court of Louisiana
Appeal from Twenty-Second Judicial District Court, Parish of East Baton Rouge; Har-ney Félix Brunot, Judge. Action by the Louisiana & Northwest Railroad Company against the state board of appraisers. Board of school directors of parish of Natchitoches, and Bienville, interveners. Judgment for defendants, and plaintiff appeals.
1Opinion of the CourtProvosty, J.
The only question in this case is whether the school tax authorized by article 232 of the Constitution is an ordinary tax, or Is a special assessment for local benefit.
Said article is the one which fixes a limit upon taxation. It fixes the limit at six mills for state purposes and ten mills for parish, municipal, and public board purposes; but, by a proviso, authorizes the school tax in question to be levied “in excess of said limitation.”
The tax is shown to be an ordinary tax by the very fact itself of express authority having been given for its levy. The Constitution has left the power of…
2Cited by3 opinions
- Louisiana Ry. & Navigation Co. v. MadereSupreme Court of Louisiana · 1909
- Louisiana & A. Ry. Co. v. ShawSupreme Court of Louisiana · 1908
- Guaranty Bank & Trust Co. v. Ward Lumber Co.Supreme Court of Louisiana · 1926