State ex rel. New York Guaranty & Indemnity Co. v. Jumel
Supreme Court of Louisiana
APPEAL from tlic Civil District Court for the Parish of Orleans. Tissot, J. 1. The relator does not ask that the Auditor should, levy a tax, but simply that ho should estimate and collect one already levied. Such antecedent levy has been customary since 1852, and has been repeatedly held valid by this court.
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APPEAL from tlic Civil District Court for the Parish of Orleans. Tissot, J. 1. The relator does not ask that the Auditor should, levy a tax, but simply that ho should estimate and collect one already levied. Such antecedent levy has been customary since 1852, and has been repeatedly held valid by this court. Hamlin vs. Board, 30 Ann. 445; State vs. McGinnis, 26 Ann. 558; Acts Nos 176, 177 and 17Í) of 1853, and No. 134 of 1857. 2. The rights of relator cannot be affected by the 14th and 15th A rticles of the Constitution of 1879, because: а. The duty invoked is not legislative, б. The…
1Opinion of the Court
The opinion of the Court was delivered by
Bermudez, C. J.
This is an application for a mandamus to compel the State Auditor to perform what is represented as a ministerial duty.
The reiatrix company charges that it owns $250,000 of the bonds of the State, issued under the provisions of Act No. 116 of 1869; that the interest has been paid thereon up to 1873, none being paid since; that by the seventh section of said act it is made the dnty of the State Auditor to calculate the rate of taxation on the total assessed value of taxable property in tbe State, sufficient to pay the interest, and to…
2Cases cited2 opinions
- Louisiana v. JumelSupreme Court of the United States · 1883
- Bank of Washington v. State of ArkansasSupreme Court of the United States · 1858
3Cited by3 opinions
- State ex rel. Louisiana Trust & Savings Bank v. Board of Liquidation of State DebtSupreme Court of Louisiana · 1915
- State v. Pacific Live Stock Co.Oregon Supreme Court · 1919
- State v. Pacific Live Stock Co.Oregon Supreme Court · 1919