Orleans Parish School Board v. City of New Orleans

McCALEB, Justice.

On November 2, 1954, the voters adopted an amendment to Article 12, Section 16 of the Constitution of 1921 authorizing the Orleans Parish School Board to levy a tax of 11J4 mills on the dollar for the years 1955 through 1959, on the assessed valuation of all property assessed for city taxation within the City of New Orleans. This amounted to an increase of mills over the tax rate previously authorized. Both the School Board and the city desired to expedite the collection of the additional tax, but at the time the new law was passed and promulgated, the city had already begun…