The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1882-05-31
COMMUNICATED.
COMMUNICATED.
Shall the Legislature Exempt Town
Property from Parish
Taxes?
Editor Democrats

EUltOf D6WOCTUC:-
This question seems to be subject
of no little discussion and much
comment just about now, and l pro
pose to present the side of the Town
tax payer, in answer to the adverse
argument of "S," in the issue of the
State Central Express of the goth
inst, who undertakes to champion
the opposition to this seemingly
wise, necessary and much desired
measure of relief to the Town tax
mayer. "S'' makes a constitutional
prohibition which does not apply to
matter at issue.
The proposition is to exempt the
property situated within the corpo-
rate limits of the Town Of Alexand-
ria from the payment of Parish tax
es. The three articles of the Con
stitution quoted by 49," taken to
ge.her and interpreted so as to give
effect to them all. A we'll known
and recognized rule of interpretation
means simply that the Legislature
shall not pass any local or special
law exempting any other species of
property from taxation-from all
taxation-tbau the property spe-
cially enumerated in Article 207. If
it had been intended that the Legis-
lature should pass no law exempting
property from taxation, Article As
would have been amply sufficient to
have accomplished that purpose
without Articles 203 and POT. Arti
Gle 2l9 has nothing whatever to do
with the question and relates exclu-
sively to the collection of taxes and
tax sales. A legitimate conclusion
as to the constitutional aspect of the
case is
1st. The Legislature cannot ex.
empt from taxation any other prop
erty than that mentioned in Arti,
Gle 207.
81. That Article 46 relates entire
ly to State taxes and does not apply
at all to parochial or municipal tax
alton.
These conclusions are fortified and
strengthened by the fact that no.
where in it does the Constitution it.
self seek to interfere with the sub
ject matter of local taxation except
to limit it to a certain number of
mills. The Parish tax rolls may or
may not be the same as the State
rolls, and if they are the same it is
probably only owing TO the convent
ence of copying from the State rolls
already made out. IS" will proba-
bly, not deny it, and if he does he
will find it rather difficult to put his
finger on the law which would pro.
hibit the Police Jury itself from
granting the relief sought by the
Town tax payers. He must look
further than Article 21S of the Con.
With so few exceptions that you
can count them on the fingers Of one
hand, every incorporated Town in
this State is exempt from the pay
ment of Parish taxes. The Mayor
Of this Town has answers to commu.
nications addressed by him to their
Mayors, from Evergreen, Washing
Ion, Lake Charles, Opelousas, Bayou
Sara, Morgan City, PIaquemine, New
Iberia and numerous others, all sta
Ing that they pay no Parish taxes.
The exemption is just and strictly in
accord with the uniformity" of tax.
alton, as otherwise the owners oil
Town property have to pay a pre-.
MUM for the privilege of living in
rowD-adding by just the amount of
municipal taxation to onerous bur-
lens not borne by the other inhabi-
ants OF the Parish. At this time
property owners in Alexandria pay
otal of 26 mills, while the country
ak payers only pay 16 mills. Re-
ieve the Town of the 10 mills Par
sh tax and then everybody pays only
6 mills.
Light taxes encourage the i'm
of real estate and help to
uild up a Town. Heavy taxation
etards its growth, and the country
eople should have pride enough in
heir local Town to wish to see it
row and increase in Importance
)ur Parish finances seem now to be
such satisfactory condition that
be relief sought by the Town can
e granted without any increase of
urden to the country tax payers
8 the matter now stands the Town ,
cts al! the bridge tax it pays, and
Re country portion of the Parish
ould scarcely miss the Towns con-
ibution to the general tax fund of
lie Parish. The Town has, too, to s
cen. uD and nav for its own mnnic;.