Fayssoux v. Denis
Supreme Court of Louisiana
APPEAL from the Civil District Court, for the Parish of Orleans. Monroe, J. On the Motion to Dismiss. 'The Supreme Court has jurisdiction of all cases in which the legality or constitutionality of a local assessment is at issue, whatever may be the amount. State ex rel. Hill, 46 An. 1292. 'The charge imposed upon a property holder for the paving of a street opposite his property is a local assessment.' 36 An. 549; Burroughs on Taxation, Chap. XXII; Cooley on Taxation, Chap.
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APPEAL from the Civil District Court, for the Parish of Orleans. Monroe, J. On the Motion to Dismiss. 'The Supreme Court has jurisdiction of all cases in which the legality or constitutionality of a local assessment is at issue, whatever may be the amount. State ex rel. Hill, 46 An. 1292. 'The charge imposed upon a property holder for the paving of a street opposite his property is a local assessment.' 36 An. 549; Burroughs on Taxation, Chap. XXII; Cooley on Taxation, Chap. XX; Dillon on Taxation, Vol. 2, p. 1211.
1Opinion of the Court
*851The opinion of the court was delivered by
Miller, J.
This suit is to recover from defendant the amount •claimed to be due for paving in front of his property, laid by plaintiff under his contract with the city to perform the work at the cost ■of the front proprietor, as provided in the city charter, Act No. 20 of 1882, Secs. 32 and 33. From the judgment against defen Jant he •appeals. The amount sued for is not sufficient to meet the jurisdictional test as to money demands brought here by appeal, and there is a motion to dismiss. The defendant contends the payment demanded is a tax, the…
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