West Feliciana sentinel. (St. Francisville, La.) 1876-1877, 1877-02-10

for the purpose of supporting the
Government Of tie State, of pay.
ing the rnblic intirest.' Acts Of
1871. p. lO4.
The defendant denied that the
assessment of 14a mills on the dol
lar by the Police Jury was in con
travehtion of that law. inasmuch
as that was the sum total of the
State taxes for that year, and pray
ed a dissolution of the Injunction
with 100 per ceIt. upon the taxes
enjoined as damages. The judg-
nent was in his favor and in ac-
cordancc with that prayer.
The tax of four mills on the dol
lar is for the purpose of supporting
the Government of the State, of
paying tie public debt and of pro-
noting the public interest. Other
taxes are imposed under authority
pf special laws for special purposes,
e. g.. one 20 protect the lands from
overfow:ng by the construction
and repair of levces, another for
the support of the public schools, a
third 10 pay the interest of the
public debt, ETC., and those cannot
he diverted from the purpose to
which they have severally been
consecrated. If the tax Of four
mills on the dollar is deemed suIfi-
cient Go defray the expenses of the
State Government, it may reasona-
bIy be inferred that the General
Assembly deemed similar tax aa-
eqnatc to the support Of the parish
government, ard that the restrict
ION imposed by tire rate of 1872
was intended to be measured by
the rate of taxation authorized
each year for the Government of the
State.
Ano'd and sound rule for the
construction of statutes is. that in-
quiry must be made Of the mischief
to be remedied, and thus ascertain
the motive which impeled the Leg
iSiature to enact the new low.
Blackstone says: "The most uni-
versaI and effectual way OF discov-
oring the true meaning of law.
when the words are dubious, is by
considering the reason and spirit
Of it, or the causes which moved
the Legislature to enact it'll vol.
81, Com.
It is a part of ths public history
Of the country, that for several
years Immediately preceding the
enactment Of The statute we are
considering. tho paroch!al authori-
ties OF maay parishes had made
lavish and wanton expenditures,
aud that practically their power to
IMPOSE taxes was unlimited in .,,eir
own opinion. 1t was increased
without restraint. The reports Of
the court exhibit 10 what extent
this power Was used, and for what
purposes. ManifeStIy that was the
cause that moved the Legislature 10
enact this &C: restricting their
power within specified limits.
The defendant insists that all Of
the ;axes levied by authority Of the
tate, VIZ: the levee tax. school
tax, interest," tax, the tax for the
support Of the State Government, ,
etc., are but one ,ax. This theory
is necessary to sustain his argument
that the expression, sState tax.
used in the statute means all the
State taxes ; but the fact is other
wise. Tie tax of four mills on the
dollar for the expenses OF the State
Government is imposed by the act
of 1871 ; that for the payment of
the public debt be an act Of 1874
(acts, p. 39); and that for the
construction of Ievees by a latter
act OF the same year Gdem, D. 95).
The view we have taken Of the
meaning of the statute Of 1872, l.
confirmed by other acts Of the Leg-
stature. In 1870 it was enacted
that neither police jurors nor other
parish authorities shall make ap.
preparations or expenditures for
the purpose Of making Or repairing
public roads o. bridges until pro
vision for the payment Of such ap-
preparations or expenditures shall
have been made, by Ievying spe
cial tax on all the real and person
al property in the parish, and pay
ment shall not he made out of any
oil.er funds. Acts 1870, 40.
! so again: The electors of a
district when legally assembled
shall have power to levy such tax
not exceeding three mills on the