Legal Opinion

Ayers Asphalt Pav. Co. v. Loewengardt

Supreme Court of Louisiana

Decided February 2, 1903No. 14,193PublishedCited by 3 opinions

Appeal from civil district court, parish of Orleans; George H. ThSard, Judge. Action by tbe Ayers Asphalt Paving Company against Isaac Loewengardt. Judgment for plaintiff, and defendant appeals.

1Opinion of the CourtProvosty, J.

This suit is to recover an amount of $438.71, alleged to be due by the defendant for his proportional share of a local assessment levied to defray the expense of paving the street upon which his property fronts.

The amount involved being under the lower limit of the jurisdiction of this court, the afipeal has been brought here on the supposition that the local assessment in question is a “tax, toll or impost,” within the meaning of the article of the constitution giving to this court jurisdiction of all cases involving the .constitutionality of any “tax, toll or impost whatever.”

In determining…

2Cases cited2 opinions

  1. City of Shreveport v. PrescottSupreme Court of Louisiana · 1899
  2. Fayssoux v. DenisSupreme Court of Louisiana · 1896

3Cited by3 opinions

  1. Town of Minden v. GlassSupreme Court of Louisiana · 1913
  2. Town of Minden v. StewartSupreme Court of Louisiana · 1917
  3. Grasser Paving & Contracting Co. v. RichardsonSupreme Court of Louisiana · 1919

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