Dupre v. City of Opelousas

Section 12 of article 14 of the Constitution provides that—

“Except as otherwise provided in this Constitution, no municipal tax, for all purposes whatsoever, shall exceed, in any one year, seven mills on the dollar of assessed'valuation; provided, that where any municipality is, hy its charter or by law, exempt from payment of parish taxes or, under legislative authority, maintains its own public. schools, it may levy an annual tax not to exceed ten mills on the dollar of assessed valuation. This section shall not apply to the city of New Orleans.”

The city of Opelousas does not claim that it…