The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1877-02-07
Important Decision.
In the Case Of Charles Lafitte va. Mox.
gan Morgans.

was before the Supreme Court on an
appeal from the Court of the Parish NJ
st. Charles, Chief Justice Manning de.
ilvered the following able and impor.
tant decision:
The tax collector of the Parish of St
Charles was proceeding to sell the
property of the plaintiff to enforce tile
payment OF the Parish tax for 1875, as
sessed upon plaintiffs property at the
rate offonrteen and half mills on the
dollar, when plaintiff paid portion
thereof, viz: the assessment of four
mills on the dollar, equal to that levied
tor the general expenses of the Suite
Government and the school tax, and
enjoined the collection of the residue
upon various grounds, of which the
first is that the Police jules of the Pa
rlshes are prohibited from levying a
tax for any Parish purpose, which shall
exceed one hundred per centum of the
State tax for that year, and that the
State tax was only four mills on the
dollar.
The law upon which the plaintiff re-
lies to support that ground of iniunc-
ton is the prohibition contained in the
following section of the act of 1872:
Nor shall the Police Jury of any Par
ish levy tax for any Parish purpose
except to pay Indebtedness incurred
prior to the passage of this act, during
any year which shall exceed one hun
dred per centum of the State tax for
that year, unless such excess, whether
levied By village, city or paroclial au-
thorities, shall first be sanctioned by a
vote of a majority of the voters of said
village, city or Parish at an election
held for that purpose" Acts of 1872,
page Sc.
In the revenue act of the previous
year, which was in force in 1876, and
governed the assessment for that year,
it is enacted that "an actual ad valo-
rem tax of four mills on each dollar of
the valuation for each year of all the
real and personal property in the State
tA TO h.
levied and collected in current money
for the purpose disappearing the Gov
eminent ofthe State, of paying the
public debt and of promoting the pub
lie interest" Acts of 1871, page 104.
The defendant denied that the as
sessment of fourteen and half mills
on the dollar by the Police Jury was in
contraventiOn OF that law, inasmuch as
that was the sum total of the State
taxes for that year, and prayed a disso
linton of the injunction with 100 per
cent. npon the taxes enjoined as dam
ages. The Judgment was in his favor
and in accordance with that prayer.
The tax of four mills on the dollar is
for the purpose of supporting the Gov
eminent of the State, of paying the
pnhila debt aud of promoting the pub
lie interest. Other taxes are imposed
I narr authority ofspecial laws for spe-
: ial purpose, g. e., one to protect the
lands from overflow hy the constrnc-
ton and repair of levees, another for
the support Of the public schools, a
third to pay tie Interest Of the public
d"ht, etc, and these cannot he divert
ed frnm the purpose to which they have
severaliy been consecrated. If the tax
of four mills on the dollar is deemed
sufficient to defray the expenses of the
State Government, it may reasonably
lie inferred that the General Assembly
deemed a similar tax adequate to the
support of The Parish government, and
that the restriction imposed by the act
of 1872 was intended to lie measured
Ivy the rate of taxation authorized each
year for the Government of the State.
An old and sound rule for the cou-
struction of statutes is, that inquiry
must be made of the mischief to be
remedied, and thus ascertain the mo-
tive which impelled the Legislature to
enact the new law, Blackstone says !:
1.-The most universal and effectual way
of discovering the true meaning of a
law, when the words are dubious, is
by considering the reason and spirit of
it, or the cause which moved the Leg
islature to enact it'll vol. 81, Com.
1t is part of the public history of
the country, that for several years i'm
mediately preceding the enactment of
the statute we are considering, the pa
roehial authorities of many parishes
had made lavish and wanton expendi-
lures, and that practically their power
to impose taxes was unlimited in their
own opinion. 1t was exercised with
out restraint. The reports of the court
exhibit to what extent this power was
used, and for what purposes. Mani
testify that was the cause that moved
the Legislature to enact this act re.
strictiDg their power within specified
limits.
The defendant insists that all of the
taxes levied by authority of the State
viz: the levee tax, the school tax, in
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