Richland beacon., 1888-11-17
Total

levy for tho support Of tie common
schools Of their respective parishes
~ tess than one and one half mills of
the ten mills tax on the dollar Of the
assessed valuation OF the property
thereof. From the reading of this
article it would seem that new ap-
portionment viii have to be made for
this one and one half mills as ii is to
come out Of the ten mills tax, or the
ten mills parish tax, that being the
limit.
Another provision of the constitu-
ton provides that parish license tax
shall not exceed one hundred peycen-
tnal of The State Taxes.
This applies only to licenses, and the
police juries may go as high as 10
mills on the property tax, but cannot
exceed the 10 mills unless the tax is
voted for by majority of the tax
payers in number and amount.
In the first part of Art. 2O9 of the
constitution it reads that in case the
debt ordinance or bonded debt of
State should be adopted that taxes
for expenses of government, schools,
levees and interest shall not exceed
in any one year six mills on the dol
lar on its assessed valuation, and if
the ordinance should not he adopted
mills.
1t would seem that police juries,
under the law have the right to as
sess ten mills, out of which they may
apportion one and one half mills for
school purposes, but not less.
The police jury of our parish have
five mills over and above the appor-
tionment and any part from II mills
to 5 mills can be used for school pur-
poses.
In addition, to the above We also
have 5 mills levee tax but this applies
to overflow lands. On this kind OF
property it would seem we have al
ready exceeded the limit.
The wording of Section 81 Of Act.Sl
seems imperative as to the minimum
7 that is not less than / mills if any
thing. 1t would seem that instead Of
giving the minimum that it would
have been better to have given the
marimum.
1t seems the school board of oul
parish had requested the police jury
to levy / mills which they did; but
under Act 81 sec. 81 nothing less thai
IL can be apportioned for that pur-
pose.
Since the above was in type, we
find the following decision of tn,
Supreme Court bearing upon the ia,
and the authority of the Schoo
|, Board:
SUPREME COURT.
The Supreme Court met Thurs
day night at 7:30 o'clock and reat
opinions as follows
BY CEIEF JUSTICE BERMUDEZ.
Perish board, school directors VS.
, police iury-The word as found il
section 81 of Act No. 81 of 1883, doe
not mean shall. Track back through
the last sentence of article 229 of tn,
constitution to Act No. 23. section q
, of 1877, which the trainers of tina
, instrument intended to continue il
force in that respect it simply means
Act authorized. The constitution
merely directed that the Legislator
| shall provide that every board ma,
o levy tax; that means sis authorize,
, or empowered Any Legislation
seeming to impose upon the polio
juries the duty or obligation OF levy
ing The tax would transcend til
: delegated authority and SO be uncor
t, sti'u;ional and barren To affect. Polio
L jurors are therefore vested by la
with the discretionary power G
opiiona! power Of levying or not q
. ia their wisdom they may see Il: AZ,
|, proper the tax in question FIR scho'
n purposes. In case Of a failure to lev
9 the tax no mandanus can issue I
compel the levy. Judgment reverse
- AID application refused.