The south-western. [volume] (Shreveport, La.) 1852-1870, 1855-02-07
The RAILROAD TAx.-Last week Judge Land

lection of the tax assessed by the police jury
of Caddo parish, for the benefit of the Vicks-
burg, Shreveport and Texas railroad. The
company brought suit against the parish for
$4,000, the first nstalment Of its subscription
Of 5 100, 200, for which the police jury confessed
Judgment, but failed to pay, and the plaintiff
caused a feri facias to issue on the judgment
directed to the sheriff, commanding him to de-
mand the $4,000, with 5 per cent. interest
per annum from the 1st May, 1854, and thatil
the same should not be paid, commanding him
to cause the amount to be made, by causing an
assessment Of the lands in the. parish, and BY
collecting from the owners thereof an ad valo-
rem tax sufficient to satisfy the demand. This
writ was returned by sheriff Watson endorsed
as follows: Received January Gath, 1855, and
cannot execute the same for the following rea-
sons, viz: 1st. am not collector Of any taxex-
cept the state tax. I'd. Ihaye not been furnish
ed with a tableau of taxes on the landed pro-
perty of the parish of Caddo by the police jury
of said parish, or by the assessor of taxes duly
elected for that purpose. And the assessing OF
taxes is not a duty belonging to the sheriff.
And I know Of no property belonging to the
parish Of Caddo, subjectto seizure, out OF which
the amount Of this execution can be made, or
any part thereof: therefore | return this writ
for further service" Upon this return the
plaintiff took a rule, under the act of April 20,
1853, on the president of the police jury and
on the sheriff, to show cause why they should
not proceed to the execution of said Judgment.
The president Of the police jury answered that
the defendant had made an assessment OF the
landed property of the parish, for the purpose
of paying the instalment due, and that the as
sessment of the landed property by the parish
assessor for the year 1854, had been adopted
as the assessment on which a tax Of 8 of ! per
cent. had been levied for the payment of said
s2o, 600 and interest, and alleged that the ac-
of the police jury was complete SO far as
their power extended. The sheriff replied that
he was not bound or liable to collect said tax;
that he is not now parish tax collector; that he
has not been provided with a tableau Of taxes
by the police jury, and hat If any
Judgment has been heretofore rendered order
him to collect said tax, it is null and void;
hat he was never cited, nor was he a party to
INV such Judgment. He also gave a general
lenial and prayed that the rule be discharged.
lis honor, after reviewing the case at length,
avs that: ..... ...- ...
| will, however, state, as | have in sub
lance decided in the case, that whenever the (,
given by the act Of April 90, 1853,
resorted to, by a creditor, it is incumbent r
n him to show that the police jury or other I
uthority, have provided for the payment of i
is debt, by leyying a tax in accordance with
Nv, and that the collection of the tax can be h
gallv enforced. And that | am inclined to
lie opinion, that the mandate to which he is r
by said act, should be directed to the
x collector of the parish or other authority, a
neither he be the sheriff of the parish or not.
The counsel for the sheriff in this case, in ~
sted in argument, that the remedy given by
lie act of the legislature cannot be applied q
the cole ction of debts contracted before its G,
usage, IS was the debt in this case. This is n
question in which the sheriff has no interest, 1
I'd it has not been raised by the answer ofthe u
dice jury, nor by the argument of their coun- I
], and its decision at the time I do not re- T.
nd as material or important, and will give e
!, opinion on it. -.. "
AS the case is before me, it is clearly the ri
lty of the police jury of the parish of Caddo, n,
levy a tax, in pursuance of the act of March
9TH, 1852, for the purpose of paying the re
bit due to the plaintiff, the Yicksburg, is
nreveport and Texas railroad company; but tn
e act of April 29th, 1853, under which the
aintiff has sought relief, does not authorize 4,
C courts to issue a mandate to the police Jury ne
the parish of Caddo, ordering a levy of tax
according to law, when they have failed to q
AXE such a levy; and the only mandate that in
e act does authorize this court to issue, is to 20
e sheriff or other tax collector of the parish
lich mandate in this case cannot be granted y;
the reasons assigned. sl
1t is therefore ordered, ad Judged and de- b(
eed, that the rule be discharged both as to f.
e police Jury of the parish of Caddo, and to
atthew Watson, sheriff thereof. NJ
THE WAR.-Collins' steamer Pacific arrived af
New York, on the 25th ult., with Liverpool "
ties to the 18th, and Sebastopol to the Cd SO
,tton had experienced an advance Of 1-16@
~ H., in consequence Of the anticipations re
peace, which had been created by the late "a
gotiations between the hostile powers, and r
: rumor that the car had accepted the four H
ints. Dispatches from Vienna state the car re
S ordered Gortschakoff to open negotiations TO
tn the English, French and Austrian minis az
re
s, on the basis Of the four points, as set forth ali
the allies in their protocol of December 25, ar
ditis said that Russia accepted the basis with au
t any reserve. This decision has created m
prise, and many leading continental Jour- a.;
Is look upon it as a maneuyre of the czar to O,
Austria from the allies. It is more than til
ely that the next steamer will bring word
1T the s'peace news" was a mere fabrication u,
the allies. The siege of Sebastopol was 90 a.
on slowly, notwithstanding it is said that the tie,
tssians demanded a cessation of hostilities be- tai
e the negotiations for peace should be furth- w
proceeded with, the allies having refused to
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