Hollingsworth v. Thompson
Supreme Court of Louisiana
Watkins, J. PPEAL from the Second District Court, Parish of Bossier. 1. Act 89 of 1892 was not enacted as a statute of the State, because the House Bill was amended by the Senate, and one of the amendments was not concurred in by the House by a yea and nay vote spread on the journal, as required by Article 38 of the Constitution of 1879. Cooley on Constitutional Limitations, 164; 165,111; 94 U. S, 260; 105 U. S. 667; 43 An. 590; Sutherland on Statutory Construction, Sees.…
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Watkins, J. PPEAL from the Second District Court, Parish of Bossier. 1. Act 89 of 1892 was not enacted as a statute of the State, because the House Bill was amended by the Senate, and one of the amendments was not concurred in by the House by a yea and nay vote spread on the journal, as required by Article 38 of the Constitution of 1879. Cooley on Constitutional Limitations, 164; 165,111; 94 U. S, 260; 105 U. S. 667; 43 An. 590; Sutherland on Statutory Construction, Sees. 41, 48, 65, 66. 2. If constitutionally enacted as a law, Act 89 of 1892, in providing for an assessment of property for…
1Opinion of the Court
The opinion of the court was delivered by
Watkins, J.
The object of this suit, and the prayer of the plaintiffs’ petition is that the tax collector of the parish of Bossier be restrained and perpetually enjoined from collecting from them “ the ten mill tax, the acreage tax, and the tax on cotton, levied for the year 1892 ” by the commissioners of the Bossier Levee District, undei- and in alleged conformity to the provisions of Act 89 of 1892, and that it be adjudged and decreed that said act “ is not a law or statute of the State of Louisiana,” and that the levy of said taxes is illegal,…
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