Tremont Lumber Co. v. Winn Parish Police Jury

This is a suit by a taxpayer to reduce a tax levy of 11 mills to 10 mills on the dollar. The district court decided in favor of the plaintiff. The defendants, who are the police jury and the tax collector for Winn parish, have appealed from the decision.

The question presented is whether the authority of the police jury to levy the tax is controlled by the limitation in section 1 of article 281 of the Constitution of 1913, limiting such tax levies to 10 mills on the dollar. The defendants contend that this limitation was abolished or repealed by the constitutional amendment adopted in…