Wallace v. Shelton

The plaintiff who is appellant from a decree against him in the lower court, states his case as follows, viz :

“ The plaintiff sued out an injunction against the Collector of the Levee Tax, imposed under the Act of 1857, by the Commissioners of Levees, for the district composed of the parishes of Madison and Carroll. He charges that the said Act, which amends the 2d section of the Act of 1853, and changes the ad valo-rem into that of a specific tax upon lands alone, is — first, unconstitutional; second, that it is unjust, unequal and oppressive ; and third, that the mode of assessing and…