Town of Winnsboro v. Price

This is an action by the town of Winnsboro to restrain the assessor, the tax collector, and the parish of Franklin, from collecting from the inhabitants of said town more than one-half of the general parochial tax. It is based on section 8 of article 14 of the Constitution of 1921, which reads as follows:

“No parish, parish of Orleans-excepted, shall levy for parochial purposes, on property located wholly within incorporated cities and towns of this state, having a population in excess of 1,000 inhabitants, according to the last census, which provides and maintains systems of street paving,…