Board of Trustees v. City of New Orleans

| ¡CALOGERO, Chief Justice

concurring.

I agree with the Per Curiam in this matter. I write this concurrence to note an additional reason for recalling the writ of mandamus. The language of La. R.S. 11:2174 attempts to place an obligation on the “State tax collector for the City of New Orleans.” However, the “State tax collector for the City of New Orleans” was never a City official. Rather, he was an elected State official who, except for a short period of time in 1935, never collected municipal taxes nor had he the authority to do so. Further, this State office was abolished in 1975. If La.…