Reynolds & Henry Construction Co. v. Mayor of Monroe
Supreme Court of Louisiana
APPEAL from the Fifth District Court for the parish of Ouachita. Richardson, J. Exemption from taxation of persons or property is not in contravention of Arts. 203, 205 and 207 of the Constitution, so long as no injury flows therefrom. 44 An, 863, The provisions of said Arts. 203, 205 and 207 apply to general taxation only, and not to special assessments or taxes voted for local improvements. 3 Wash. 84; 27 Pac. 1077. The'Mayor and City Council being ministerial officers…
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APPEAL from the Fifth District Court for the parish of Ouachita. Richardson, J. Exemption from taxation of persons or property is not in contravention of Arts. 203, 205 and 207 of the Constitution, so long as no injury flows therefrom. 44 An, 863, The provisions of said Arts. 203, 205 and 207 apply to general taxation only, and not to special assessments or taxes voted for local improvements. 3 Wash. 84; 27 Pac. 1077. The'Mayor and City Council being ministerial officers only, whose duty it was to receive the returns of the election as made by the returning officer, and to declare the result…
1Opinion of the Court
*1025The opinion of the court was delivered by
Breaux, J.
The plaintiffs, assignees of the Houston Central, Arkansas & Northern Railway Company, sue the defendants to compel them to assess and cause to be collected and paid over to them a tax of 5 mills on all taxable property in the city of Monroe for one year.
On the first day of March, 1888, the City Council adopted an ordinance, upon the petition of a required number of tax-payers, calling an election under the laws of the State, and submitting the proposition to the property tax-paying electors of the city, of voting a five-mill tax for ten…
2Cited by1 opinion
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