Peavy-Wilson Lumber Co. v. Police Jury
Supreme Court of Louisiana
Appeal from Twelfth Judicial District Court, Parish of Sabine; John H. Boone, Judge. Suit by Peavy-Wilson Lumber Company to restrain the police jury of Sabine Parish and others from levying, assessing and collecting current taxes. Judgment for plaintiff, and defendants appeal.
1Opinion of the CourtDawkins, J.
Plaintiff is the owner of property situated in the parish of Sabine, assessed on the rolls of 1919 for more than $2,000,000. It brings this suit to restrain the police jury, assessor, and tax collector from levying, assessing, and collecting a 1%-mill tax upon its said property in excess of the general 5-mill tax authorized by the Act No. 191 of 1918, which has become an amendment to the present Constitution.
Plaintiff alleges that prior to 1918, the parish of Sabine had, pursuant to Act No^ 32 of 1902, dedicated one mill of the excess of the avails of the 10-mill general tax, above its…
2Cases cited1 opinion
- State ex rel. Parish of Ouachita Board of School Directors v. City of MonroeSupreme Court of Louisiana · 1913