State ex rel. Johnson v. State Tax Collector
Supreme Court of Louisiana
APPEAL from the Twenty-fourth District Court for the Parish of Plaquemines. Livaudais, J. 1. The clause of Sec. 24, Act 96 of 1882, speaking of police juries, and providing “they shall also equalize the assessments of all properties of like character and relative value within their respective parishes in accordance with Article 203 of the Constitution,” introduces the new feature of a Board oí’ Equalization in our tax laws, which, though anticipated in our Constitution, has…
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APPEAL from the Twenty-fourth District Court for the Parish of Plaquemines. Livaudais, J. 1. The clause of Sec. 24, Act 96 of 1882, speaking of police juries, and providing “they shall also equalize the assessments of all properties of like character and relative value within their respective parishes in accordance with Article 203 of the Constitution,” introduces the new feature of a Board oí’ Equalization in our tax laws, which, though anticipated in our Constitution, has never been before carried into effect by the General Assembly. 2. In the absence of statutory provisions for its…
1Opinion of the Court
Tlie opinion of the Court was delivered by
Watkins, J.
This is a mandamus proceeding', commenced in the district court by one hundred and twenty taxpayers, of the parish of Plaquemines, to compel tlie tax assessor to correct and amend the assessment rolls in conformity to an ordinance of the police jury; and to compel the tax collector to collect the taxes — State and parish— with the tax rolls thus amended.
The preliminary order was granted on the. 6th of December, 1886.
On the 13th of July previous, tlie police jury convened, as a board of reviewers, and the tax assessor presented to them.the…
2Cases cited1 opinion
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