MaKenzie v. Wooley
Supreme Court of Louisiana
APPEAL from thn Second District Court; Parish of Webster. Drew, J. Towns are corporations of limited powers and cannot tax except for the very purposes allowed by the law, and in the manner and under the conditions prescribed by law. Cooley on Taxation, 253 and note 1. Municipalities must confine themselves closely within the powers conferred.
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APPEAL from thn Second District Court; Parish of Webster. Drew, J. Towns are corporations of limited powers and cannot tax except for the very purposes allowed by the law, and in the manner and under the conditions prescribed by law. Cooley on Taxation, 253 and note 1. Municipalities must confine themselves closely within the powers conferred. Cooley on Taxation, 96, 257 and note; Burroughs on Taxation, 372-8-4, sec. 128; Municipality No. 1, vs. Millaudon, 12 Ann 769; Rabassa vs, Mayor, etc., 3 Martín (o. s.) 218; Munici- . pality No. 3 vs. Johnson, 6 Ann. 20. The construction óf a compress…
1Opinion of the Court
*946Tlie opinion of the Court was delivered by
Watkins, J.
This is an injunction suit in which resistance is made by the plaintiff to an advertised sale of certain personal property of his, for the payment of certain municipal special taxes assessed by the corporation of Minden, and which he complains of as illegal, on the following grounds, viz:
1st. That same were levied for purpose contrary to the Constitution and laws, in that they were in aid of the construction of the Minden Railroad and Compress Company ; and that “to procure, construct, own and operate machinery and works for compressing…
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