The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1877-12-21
IMPORTANT LEGAL. DECISION.

The Supreme Court, Chief Justice
Manning AS the organ, has rendered
an important decision relative to the
powers OF police juries in fixing the
rate of parish taxes. We annex the
decision in full: ........,.
!. No. GIGS. Police Jury Of Jefferson
Parish ct al. vs.. George PursgtOve,
appeilant.-Appeal from the First JUS
tees Court, parish of Jefferson.
The defendant resists the collection
Of u parish tax upon the ground that
it exceeds the rate or qssastuDs permit
ed by law. The ordinance of the police
Jury which levied the tax complained
Of directs that 'sa tax of per cent be
levied upon all the property in the
parish of Jefferson, not exempt by law,
for the general expenses Of the parish
for the year 1874, further tax of one
fourth Of per cent he levied for the
metropolitan police"
1t is with the first clause Of this Or
dinance or resolution that we now have
to do. The following clause of the law
of 1872 controls the plaintiff in the i'm
position of taxes:
b .sNor shall the police jury of any
parish levy u tax for any parish pur-
pose, except to pay Indebtedness in
CURED prior to tho passage Of this act,
during any year, with she'll exceed one
hundred per centum of the State tax
of that year, unless such excess, whether
levied by village, city or parochial
authorities, shall first be sanctioned
by vote of majority of the voters
Of said village, city or parish, ut an
election held for that purpose" r. IS.
The revenue act in force when the
Tn k<,<1
provided for u tax of mills ON each
dollar of the valuation of the property
in this State, which should be assessed
and collected for the purpose of sup
porting the government of the State,
of paying the public debt aud of pro-
noting the public interest. Acts of
1871, p. lO4.
The police jury Of Jefferson parish
levied u tax of 10 mills q per century
in 1874 for the general expenses of the
parish for that year, and therefore ex-
ceeded its power, since 4 mills was the
maximum rate it could levy for that
purpose.
The Interpretation of the laws restrict
ing the powers Of taxation Of police
juries was made in Lafitte vs.. MOrgans,
thus:
So long as the State tax for the sup
port of the government is limited by
law to four mills on each dollar OF
taxable property, just 80 long will police
juries be limited to four mills, unless
the law which prohibits them from
levying tax which shall exceed 100
per centum of the State tax is repealed,
or the rate is made 200 per centum, or
some larger sum.
AS the State levies other taxes than
this one of four mills for the support of
tax, school tax, etc., so the police jury
| of four mills, but it can do this only
The police jury cannot impose at its
own will and pleasure any rate Of taxa
ton, 80 long as the wise and beneflcent
act of 1872 remains in force. And If,
as was apprehended when our decision
in Lafitte's case was made, the restric-
| ton would render parochial govern
! ment impracticable, the Legislature
had only to increase the per centum
mentioned in the act of 1872 to make
it conform to what might have been
found to be practically u necessity.
They did this in the present year.
The rate imposed in the present case
was excessive, and, therefore, it is or
,lered, adjudged and decreed that the
Judgment of the lower court is reversed,
and that the rate be reduced to four
mills on the dollar, and the judgment
tie reduced and amended accordingly,
and that the defendant have Judgment
for costs Of both courts.