Felix v. Wagner

The opinion of the Court was delivered by

Fenner, J.

The issue in this case is whether or not the late police jury of the parish of Jefferson, left bank, had authority to impose and collect taxes upon the property of plaintiff, situated in the town of Kenner, which taxes said police jury assumed to levy during the years 1877, 1878, 1880, 1881, and 1882.

Under the parochial system prevalent in this State, the powers of government have generally been confided to bodies known as police juries, having jurisdiction over the entire territories of the parishes.

But for nearly half a century, the parish…