Le Louisianais. [volume] (Convent, La.) 1865-1883, 1876-04-08

Supreme Court OF tho State of Louisiana.
B. T. Beauregard VS.. No. 6lS5, Parish Of
East Baton Rouge.
Appeal from the District Court parish OF
East Baton Rouge.
Mn. JUSTICE WHY,
Delivered the opinion and decree OF the
Court III the words and figures following, to
wit:
Plaintiff, the tax-collcctor OF the Parish of
East Baton Rouge sues said parish for &3954. O5
for listing the taxable property in said parish
and making out the rolls for the years 1878
aud 1874, being five per cent upon the taxes
assessed during said years.
The action is based on the following ordin-
aace adopted by the Police Jury on the 10th.
Of June 1871:
''That the tax-collector shall list all taxable
property for assessment aud shall by the first
day of August of each year furnish to the Par
ish Board of Assessors q descriptive list of
taxable property in the parish. He shall pro-
cure at he expense of the parish all necessary
blanks for this purpose and he shall be reqnir-
ed to make a roll to be known, as the Parish
Roll on which the name of ali tax-payevs who
have property shall appear, and opposite to
each name q description of lis property, of
land, its boundaries and number of acres, and
on which shall appear the amount of tho va
Inat'on OF each Taxpayers property, and the
amount of taxes he owes to the parish.
said blank roll to be furnished by the parish,
The tax-coIlector shall receive the same
commission for listing of property, collecting
taxes and licenses as is now provided by law
for such services, and when no provision is or
has been made for such services then in that
case he shall receive the same commissions
are allowed to him for like services ly
the State and said commissions payable o,,t
OF any money in the treasury on his own war
rant.o
By Act AZ of the Acts of 1871, which was in
force when the foregoing ordinance was pas
sed, it was made the duty of the tax-col!ec-
tors in the respective parishes to make out
aud complete a descriptive list of oil taxable
property within such parishes and to make
oath to the correctness thereof and deliver the
same to the Board of Assessors on or before
the first day Of august OF each year. And by
section 40 it is proved: ''That the tax-co,lec-
tors, outside OF the City OF New Orleans, shall
receive annually, as compensation for taking
n description Of taxable property five per cent
UNI on the amount of taxes assessed or levied
on such property = y p'ooided, that no tax
collector, outside of the City of New Orleans,
shall receive less than three hundred dollars
Dor more than two thousand dollars for per-
forming the duties imposed on him by this
section.''
We think the plaintiff cannot recover from
the parish Eve per cent on the amount of tax
es assessed for making out a list of taxable
property for the Board of Assessors for 1873
and 1874, because by law, in force when the
ordinance of the police jury was adopted, this
service was q part of his duty as tax-collector
and for which adequate compensation was
fixed. In making out the descriptive list for
the board Of assessors, plaintiff the tax-coliec-
tor was merely performing a duty pertaining
to his office for which the State had provided
suitable compensation-indeed it prohibited
him from receiving more than two thousand
dollars. aud required him to be paid by the
State Treasurer on the warrant Of the Audit
or of public accounts.
That part Of the ordinance Of the police jury
allowing remuneration for this service, q duty
imposed by law on the tax-collcctor, we reg.
ard as q mere gratuity; and it cannot be the
basis of a valid demand against the parish
a police jury has no authority to bestow a
hberality on any one.
i cannot bind the parish by adopting an
ordinance agreeing to pay any sum to q tax
collector for the performance Of a duty impos-|
ed on him by the State and for which adeoua-
te compensation hns been provided by law.
Plaintiff, however, is entitled to reasonable
compensation for making ontsthe parish tax
rolls; but he fails to prove the value Of this
It is therefore ordered that the Judgment
herein in favor Of plaintiff for $3954,O5 be
annnlled and that the demand for listing the
property for 1873 and 1874 be reject
ed and the demand for making out the parish
Rolls be dismissed as of non suit.
Il is further ordered that plaintiff pay costs
of both Conrka.