The Concordia eagle. [volume] (Vidalia, La.) 1873-1890, 1881-05-14
THE LAKE C0NCORDA
LEVEE TAX.
An Important Decision Of the
Supreme Court.


of the Supreme Court recently
rendered in the case of Jas.
Surget vs.. p. w. Chase, Tax
Collector, &c, OF Concordia
Parish, on appeal from this
parish:
This case involves the con-
stitutionality and legality of a
special tax of twenty mills
levied by the police inrv of Con.
cor,iia, on the 18th of Septem-
Der. 1880, for The purpose OF
building a levee on The west
and south side of Lake Con-
Gorilla in that parish.
Plainliff complains that the
levy of this tax violates the
Constitution, limiting the power
of municipal taxation for all
purposes to ten mills on the
dollar; that the police jury is
tprohibiled by the Constitution
from levying a special tax fol
the purpose of building. re-
pairing or maintaining public
tlevees, aud that the action OF
the police jury in submitting
the project of ievying IA tax for
said purpose. was not war
ranted by any law authorizing
such au election Or providing
the manner of conducting the
same, in cases where such
special special taxes are au'
thorized by the Constitution
and he proceeded by injunction
to restrain tue enforcement ol
THIS SPECIAL TAX
on taxable ! roperty which he
owns in the parish of ConcOrdia
| For answer, defendant urges
the necessity OF the work fol
which the tax was levied, the
Inability of the State for want
of funds to buiid the required
levee. and alleges that The
election and all other proceed,
ings in the levy of the tax
were carried on in strict con-
formity with the constitution
and laws of the state. -
Plaintiff has taken the pres.
emf appeal from the Judgment
of the lower court, dissolving
the injunction with damages
land recognizing the constitG'
tiouali,y and legality of the
special tax.
From a statement agreed
upon by the parties, we gather
the following salient facts
which bear upon the issues pre-
sented by the pleadings.
/ /. That in addition to the tax
in controversy, the following
taxes have been collected in
the parish of Concoldia for the
year 1880 aud paid 10y plaintiff
l. The general Slate tax OF
six mills.
2. The district levee tax of
five mills.
3. The general parish tax
of ten mills.
4. A special parish judgment
tax of ten mills.
2. That the construction OF
the " Lake Conc0rdia Levee,'
had become necessary 10 pro-
tect the parish from overflow
by reason of the caving in of
the old levee, and that the
building of the work aud the
levy of d twenty mill special
tax had been recommended Ia
the police jury by IA mass meet.
| ing, held Oh the 10Th Of August,
1880, aud nHmerously attended
by taX-paying citizens of the
parish, aud that an election
held for the purpose of author
iziHg the levy of sreh special
tax haA~Pesutred in 634 votes
for aud ia votes against the
ordinance; that said election
was not predicated and petition
signed by one>third of the tax
pay rs of the parish, and SaaI
no such petition was published
with The ordinance imposing
such tax, and that the result of
said election was promulgated
by means of a subsequent ordi-
nance of the police jury. who
had not in the first ordinance
provided for the means of re-
J tur,,;,.rr of o.,ah x.lx.afint mr. "a