George v. Young
Supreme Court of Louisiana
APPEAL from the First District Court, Parish of Caddo. Taylor, J. 1. The specific acreage and produce taxes authorized by Act No. 74 of 1892 are not taxes in the strict legal sense, but “local assessments” or “forced contributions,” requiring no constitutional warrant, but rest for their validity on an inherent function of government, are enfranchised from the restraints of the Constitution, but are subjected to the limitation of commensurate benefit to the particularized…
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APPEAL from the First District Court, Parish of Caddo. Taylor, J. 1. The specific acreage and produce taxes authorized by Act No. 74 of 1892 are not taxes in the strict legal sense, but “local assessments” or “forced contributions,” requiring no constitutional warrant, but rest for their validity on an inherent function of government, are enfranchised from the restraints of the Constitution, but are subjected to the limitation of commensurate benefit to the particularized property on which said assessment or contribution is imposed. 48 An. 15 and 337. 2. The ad valorem or 10-mill tax provided…
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
The plaintiffs and appellees are owners of lands situated within the limits of the “ Caddo Levee District;” that district-embraces all that portion of the land subject to overflow in the parish of Caddo, within stated boundaries. The provisions of the act creating the district are similar to the other legislative acts creating levee districts for the protection of lands and property from destruction or damage by flood.
Lands and other property in the district are subject to taxation, local assessment and forced contribution, to raise fund for…
2Cited by8 opinions
- Chadwick v. KelleySupreme Court of the United States · 1903
- State Ex Rel. Pan American Production Co. v. Texas CityCourt of Appeals of Texas · 1956
- Shaw v. Board of Com'rs of Bayou Terre-Aux-Bœufs Drainage Dist.Supreme Court of Louisiana · 1915
- Board of Com'rs of Atchafalaya Basin Levee Dist. v. C. Lagarde Co.Supreme Court of Louisiana · 1928
- Hagmann v. City of New OrleansSupreme Court of Louisiana · 1938
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