Union Sulphur Co. v. Parish of Calcasieu

The issues presented by this ease are as follows:(1) Does the exemption from parish taxation contained in the legislative charter of the city of Lake Charles prevent the subjection of property situated therein to the species of special taxation contemplated by Act No. 68 of 1921, empowering parishes to build and operate navigation .canals when authorized by a majority in number and amount of the property taxpayers of the parish?(2) Since the title to the rights of way for the canal in this case is in the federal government, and its jurisdiction in admiralty and for war purposes extends to the…