State ex rel. Sitges v. Bayou Terre Aux Boeuf Drainage Dist.

On Application for Rehearing

In plaintiffs’ application for rehearing it is contended that the legality of the tax is contested and that therefore this Court has jurisdiction of the appeal. They cite and rely upon State v. Whitehead Motor Co., Inc., 179 La. 710, 154 So. 912, and Town of De Quincy v. Wood, 210 La. 504, 27 So.2d 314, 166 A.L.R. 1075. These cases involve the legality of a license and a tax already imposed whereas in the present case the tax is not imposed, in fact the purpose of the suit is to compel the imposition of the tax.

It is provided in Article 7, Section 10 of the…