The weekly Thibodaux sentinel and journal of the 8th Senatorial District. [volume] (Thibodaux, Lna. [i.e. La.]) 1875-1898, 1877-12-22

below is printed 4 very i'm
nor!ant decision in reference to
Farooliial taxation lately deliver
Ell by Jndge Manning OF the Su-
prone Court.
No. SOS. Police jury Of Jeffer-
son hall,I ct n. KS. George purS
g!ovA, app>ilant.-Appeai tlom
the FIRST Justices Court. parish
Of Jefferson.
TIL defendant resis's the col
lection Of q parish tax upon the
ground that it exceeds the rate
or 4Naati>m permitted by slaw. The
ordinance OF Tie Police jury
which levied the tax complained
Of directs that "taX OF [ per
cent De levied upon ali the pro.
p"rly III the parish Tor the year
1874, and a further tax of one
fourth Of / par cent be levied for
tie metropolitan p0lioe.n
1t Is with the first clause Of
this ordinance OF resolution that
we now have to DO. The following
clause Ct the law OF 1872 controls
the plaintiff i'll the imposition Of
taxes :
Nor shai! tiespolice jury Of any
parish levy a tax for any parish pnr
pose except. to pay Indebtedness
incurred prior to the passage Ct
this act. during any year, which
Shall exceed one hun:tred per cen
tum Of the State tax tor that year
unless such excess, whether levi
ed by village, city OF p%arochial
authorities, shall first be sanction
Ell by vote CT Il majority of
the voters of said village, city or
parish, at an election held for
that purpose" Z. 80.
The revenue act in force when
the taxes now disputed were as
sessed, prsvided for a tax Of 4
mills on each dollar of the valua
ton of the property in This State
which should be assessed and col
lected for the purpose Of support
Ing the government Of the State,
OF paying the public debt and OF
promoting the public interest,
Acts of 1871, p, l04,
The police jury OF Jefferson pc
IRISH levied Il tax of 10 mills 4
pei century in 1874 for the gene
, raj expenses of the parish fol
that year, and therefore exceeded
its power ,sirce t mills was the
maximum rate it could levy fol
that purpose,
The Interpretation Of the laws
r restricting the bowers OF taxation
OF police iuries was made in Lii
tjtte VS., Morgans,ante /, and may
, be summarized thus:
So long as the State tax to!
, the support OF the government Is
limited Dy law to four mills o!
=, each dollar OF taxable property
, just 80 long viii police %juries bt
, limited to Tour mills, unless the
: l.w which prohibits them from
leyying a tax which shall tXceut
$ 100 per centum Of The State t,t1
, is repealed, Or the rate is poe pei
I. ccntum, or some larger Sum.
AS the State leyies other taxes
thai this one Of four mills for til,
, support OF the State government
viz: tbs levec tax. the school tax
etc, SO the police jury can lay ..
assess other taxes than this 0
? four mills, but it can do this onl,
g where some special law author
ICES it, the police jury cannot III,
pose at its own will and pieasur,
$ any rate Of taxation. so long a
the wise and beneficent act @
1872 remains in force. And II. &
was unprecedented when our deci
sion III Latltte,s case Was made
the restriction would render pare
- ctial government impracticabIC
=, the Legislature had only TO il
crease the per centum meniione,
. in the act of 1872 to make it COZ
form to what might have bee
4 found to be practically neeessi
ty. They did this i'll the presen
year.
IS The rate imposed in the pr,
is sent ease MISUNDERSTANDING er
Ia tore, It is ordered ahiUuucd an
le decreed that the Judgment OF til
d lower court is reversed, and tia
st the rate be reduced to four mill
a Oh the dollar, and the judGmet
% be reduced and amended accor
or ingly, and that the deleEdan
l. have Judgment for costs OF bot
G courts.
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