The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1891-01-31
ISJUSCrIOx DESIED.
N. o. Pieayune.l

vs.. the Board OF commissioners OF tue
Atehafalaya Basin Levee District I;
Soaring Taylor ct als. VS.. same /; Jos.
Aucoin ct ais. vs. same AldFich 4
Barton ct ais vs. same; John Hill ct
ais. vs.. same, and j. X. G. kitridge ct
ais. vs.. same, consolidated and appealed
from the Twenty-third Judicial Dis
trici. parish of West Baton Rouge.
The various consolidated cases, on in-
junction proceedings taken against the
Commissioners of Atehafalaya Levse
District to prevent them from levying
certain acreage and produce taxes and
from issuing certain bonds, all in pur-
snanee of act 81 of 1890.
The grounds of the plaintiffs resist
ance is that the act is unconstitutional
and void. for the reason that its pro-
visions authorizing the acreage and
produce taxes, and the issuance Of
bonds, conflict with aud are violations
of article PA of the Constitution and
its amendment, article 2l5.
The levy of these taxes Is assailed on
the further ground that the same are
burdensome, oppressive and virtually
amount to contiseation. Judgment
rendered for defendants in each of the
several cases in the district court, and
the various plaintiffs have appealed
aud unite(0 in one transcript.
Tho following Is the substance of the
grounds on which plaintiffs rely;
First-The sole and exclusive author
ity OF tho levee commissioners to levy
taxes In their respective districts for
levee purposes is derived from Article
2i4 Of the Constitution; and,
Second-Ar.icle PA restricts and
limits the authority and power Of the
leyec commissioners to a levy of 10
mills on the taxable property situated
within alluvial portions Of the District
subject to overflow.
Third--Authority to levy taxes on
specified property, within specified
limits within the levee districts, being
conferred by the Constitution directly
on the levce commissioners, the Legis-
lature is without power to enlarge OF
extend that authority.
Fourth--The tax authorized by
Article pa, from its very nature, the
purpose to which the funds are to be
devoted, the object of the levy and the
situation and nature Of the property
on which the levy is to be made, Is
local tax or special assessment.
Fifth-Thcre is no warrant In the
Constitution for the exercise OF any
taxing power of the commissioners by
special assessment or otherwise, under
and by virtue of any direct authority
from the Legislature.
The following is syllabus Of a very
lengthy and exhaustive opinion upon
the issues involved and decided:
First-A tax for the local purposes
Of particular district of country II
imposed ON the persons domlciled, OF
the property situated therein, as dis
tinguishod from other portions Of thu
State and il is usually imposed upon
all the subjects on which the State lm
poses tax, within that particular dis
trict Of country, for State purposes
without any attention being paid te
the benefits to be conferred, and suct
tax is the one provided for aud con
tempated in Article 2l4 of the Con
stituion aud Its amendment.
Second--A local assessment Is a con
tribution for the purpose of construct
ing works of public improvement fol
the advantage of a particular district
and not to be levied upon taxable
property generally, but upon particu
lar property 10 be benefited thereby
and with direct reference TO such ben
elits as the property may receive there
from.
Thlrd-The levying of local assess
ment is an exercise of the taxing
power in lis broadest and most com
prehonsive sense; yet 1t Is not tax o.
nomne, aud is not governed by th'
provisions of the Constitution Oh th'
general subject of taxation, but
exerted entirely Independently OF al
It's provisions on the subject of taxa
tion.
Fourth-A local assessment is not
burden, but an equivalent for enhance'
value which property peculiarly sit
uated as respects contemplated I'm
provement is supposed to receive there
from; a peculiar species Of taxation
standing apart from the general burdel
imposed for State and municipal pur
poses, and which is governed by prin
ciples which do not apply generally.
Fifth-Whether particular propert,
will be benefited at all, and TO wha
extent 1t should be locally assessed ar
purely political questions, with whicl
the Legislature is competent to deal
and the determination Of those ques
tions must be left to lis wisdom ant
discretion. But when tho question 0
the necessity for an increase Of tn
rate of levee district taxation arises,
must be referred to the prope rty tax
payers of the district.
Sixth--The purposes which are sub
served by the amendment of Articl
214 of the Constitution are 1. Al
increase of the rate of taxation thereil
limited from to 10 mills; 2. A pro
vision of the means for further in
crease of the rate of taxation therein
limited by the submission of the ques
ton to vote of the property taxpay
crs of the district.
Seventh-This amendment relate
TO and provides for district levee tax
alton, aud does not relate to or limi
legislative power of local assessment.
Eighth-ln respect 10 the provision
of act 81, of 1890, appertaining 10 thu
levy of acreage and produce taxes, 1t Il
held to be constitutional aud th'
levce district bonds which are therein
authorized to be Issued are held to bt
of unquestioning validity, and the leg
isIative authorization thereof is like
wise held to be constitutional.
Ninth-Inasmuch as the federal gov
ernment has not as yet assumed per
manent control of the levees in thIl
State, and has not as yet provided way
and means for their maintenance, th,
limitatation imposed in Article 2l5 o
the Constitution, upon the power
conferred In Articles 213 and 214 ar,
imperative, and the charge of uncon
stitutlonality of act 97, of 1890, in thil