The Lake Charles echo. [volume] (Lake Charles, Parish of Calcasieu, La.) 1876-1898, 1878-06-27

lnlru "aio W cameron Parish r
E. Gee, Justice of the Peacs !;
016.-Frank Gonzales va 5.hs Y
Lindsey, Tax Collector, --.fsar
Wei S, Attorney for Plaintiff yng e z
pollant; A. J. Kearney, Attorna s y. y f.
Defendant and Appellee. "
In this case Chief Justice Man,;
delivered the opinion Of the Conr 'us
follows:
ON MOTION TO DISMISS
The appellee moves to dismiss MA
ground uhiSt tine sum IN Dispute d "
than $500, and there is no questinr !,
the constitutionality or legality us .a .
tax involved.
The sole question is the legalitr -
tax, and that gives Jurisdiction raaa.a
less OF the amount. The motiois fs;'
olous, and is denied.
ON THE MERITS.
An Injunction was obtained NV n,
plaintiff to restrain the collection "a \.
alleged illegal tax The police inrr -
Cameron parish had levied parish taxs,
ON the assessment rolls for 1876. ~ ~
aggregate amount OF eighteen mills 3.
the dollar. The plaintiff alleges IN,
this levy, winch is IN excess of the rate
permitted 10y law, was not sanctionss
By n vote eff the majority of the tar.
PAYERS, and rs therefore Illegal a
rendered the sum he actually owed. N
levy OF four mills ON the dollar. II
legal-tender currency, and enjoined tbe
,tnleatened sale OF his property for the
purpose of collecting the excess Of tbe
amount he leg lily owed.
The defendant excepted to the action.
and moved to- dissolve the Injunction on
these grounds:
L. That the court had no atfhorityto
grant the ih3unction.
The writ WAS issued by thes jus.
tiee's court IN which the tax collector
had proceeded for the enforcement Of
the tax, and was the proper tribunal 10
hear and try the injunction. Jtlstices
of the Peace are authorized by express
law to Issue injunctions in cases within
their jurisdiction, and speeial authority
is conferred upon them to take jurisdic.
ton OF all CLAIMS for taxes, when their
amount does not exceed one hundred
dollars exclusive of interest. Code Of
Practice, Arts 1868, 1864, 1896, l12C,
1852
2. That the tax co lector had given
bond for ten Thousand dollars, and us
this action is against him la his ufieial
capacity, his bond is unnecessarily attark-
ed, and its amount puts fins easebeyona
.the Jurisdiction of fbe Jtisti.e's court
Although we find this ground repeat
ed in the tefendalIt's biief. we douttlff
he was serious jim urging it. Ut is wholly
ulttenalSle.
B. There is no allegation ID the PLAIN
.titf's petition tf amy specific indebted
ness by way OF damages, upon which
the court eould predicate jurisdiction
Nor need there be. Jurisdh tinn Is
given to that court, and to this. bg the
allegation, and the fact, that fhe De-
PENDANT WAS is,o,lt aolelforoe th.. ec''lec
ton of an illegal tux. by the t.ncea
alienation of the plaintiff $ property.
a. The defendant derived his arthof-
ity TO collect taxes from tile pohee anfy
and that body is d ~ 'cess,iw siiHy 10
any suit to restr,ia their eeiieetioi4.
That is u mistake The defendant
derives his authority from the leglsla.
ture, which has made the collector q
the State taxes also the collector oi the
parish taxes. Rev. Stat. See. I'VE.
But if it were otherwise, and he. derived
his authority direct from the poheegnrSs
that body would not be q necessary
party TO this or any similar suit.
The resolutions or ordinances OF rue
police jury are illegal aud mud, soiaf
as they authorize. or attempt TO ampose'
a parish tax greater than four inliis o'i
the dollar for general parocllial PUT
poses. There are special laws atltiiof-
izing other special taxes for special pm
poses. Lafitte VS.. Morgans, % a. Y
Tile act of 1877. authorizing police
5uries to levy tax of ten mills on ny
dollar, and an additional tax under coz.
tain specified circumstances. was no'
passed alaltl April Goth of that geaf
The ordinances of the Cameron pohce
jury, under which the defendant VIZ
proceeding, were all adopted priorr, 70
that daste, aud consequently before tnaI
body had legal authority TO impose y
| tax of that rate.
/ The lower court sustained the ezcsp.
ton, and dissolved the injunction. lnS
/ is error
Therefore, it is ordered, adJudeeu,
aud daereed, that the Judgment Of lDs
Justioe of the Peace herein ~ avoioss'
and reversed, and it is further decrsso5
that the injunction be reinstateds hlu
that the lower court proceed 10 ne nea.
ing of the same. 1t is also adJuo6eo
and decreed that the plaintiff recover
the defendant the costs Of appeal
Judgment rendsred Jnne IA lcfo)
The United States will in q very sps 7,
time fall heir to over one hupdred ~