The St. Mary banner. (Franklin, Parish of St. Mary, La.) 1889-1931, 1907-01-12

rights referred to in the repeating
ing clause are vested rights. Exemp-
ton from taxation is not a vested
right. Cooley on Taxation, page 73.
in speaking of charters of municipal
corporations says that they are not
contracts but regulations OF govern
ment and if they contain provisions
respecting taxation such provisions
like everything else in the charter are
subject to change. as the legislative
judgment may change respecting ques-
tons of policy and expediency, or as
changing circumstances may seem TO
require. Again on page 63. in speak,
Of the rights given to municipal cor
porations to levy taxes, he says this
indulgence has been carried into mat
tiers of taxation. the State in very
many cases doing little beyond pre-
scribing rules Of limitation within
which for local purposes the local au-
thorities may levy taxes but with full
reserved power to limit or recall the
delegation at pleasure. Slack VS..
Ray. 26 A. 674: and New Orleans VS..
Kaufman. 80 A. 2S3; from this we see
that such right of redemption could
be taken away at any time and not inn
pair the validity of any contract I'M
der which rights had been acquired
and that such exemptions are not
vested rights and could not have been
reserved by the town in the repeating
clause of its charter of 1876. The
rights spoken of in the repeating
clause Of the charter are vested rights
TO iS
not vested right, the charter of 1876
repeats the exemption clause in the
charter of 1874 and the town is not
exempt from parish taxation. % A..
497: 80 A. 119: II A. 81: Al A. 1856: b
A. 9Sl: Il A. SIS. Under Act 81 of
1878. all towns whether they are ex-
empt by their charter from paying par
ish taxes or not, must pay the
expense Of all criminal proceedings
originating within their limits, if they
do not the Police Jury can levy tax
on all property situated within the
limits of said town for that purpose.
Under this act the town of Franklin
should pay her criminal expenses.
Under Act PA Section 81 of 1902, the
town Of Franklin should collect a
public school tax. to be given for the
maintenance of the public schools of
the parish.
The Police Jury has no right to
enter into a contract with any mu-
nicipality by which it is agreed that
the Police Jury will only impose a
school tax and a criminal expense tax
and will exempt the municipality from
other taxation.
If it made such an agreement tax
alton would not be uniform and in
violation of Article 225 of the Consti-
tuition. If the Police Jury has the
right to collect the tax in the limits
Of the town it is public responsibility
that it cannot surrender or delegate to
some other body, and must be per-
formed in the manner required by law:
II A. $50; IS A. 548: % A. 497 and 81
A. 637.
If the Police Jury could make this
agreement with any of the towns in the
parish, it could make it with any ward
in the parish, and the citizens of the
other wards could complain that the
indulgence granted the favored ward
was increasing the burden of taxation
upon them for if the favored ward paid
the tax it would lessen the burden
of taxation upon them it TAX
ing SO much to pay the expenses Of the
parish.
If it is a duty imposed upon the
Police Jury to collect tax it would
be the only body that would have a
right to collect it, and if it delegated
thatright to the town it would be usurp-
ing the authority of the Legislature
and be giving the town a right that
only the Legislature could give, it
being the only source from which the
municipality could get its au-
thority to levy and collect tax, if
the Police Jury could make this agree
ment, there would be no use for exemp-
ton clauses in the charter of the town,
gut these exemption rights must be
given by the Legislature and not by
the Police Jury.
The town of Morgan City is under
her charter exempt from the payment
of parish taxes, but under Act 81 of
1878, she must pay the entire expense
of criminal proceedings originating
within her limits, and under Act PA
of 1902, Section 63, should collect a
tainance of the public schools of the
parish.
The towns of Franklin and Morgan
City by Act 142 of 1904, are exempt
from paying parish licenses provided
the licenses they collect for the town to
be used for street and sidewalk inn
provements, waterworks, lights, sewer
age, street railways or public school
purposes.
Respectfully submitted
w. K WILSON,
District Attorney.
On motion of Mr.. Marsh, the
opinions Of the District Attorney
were ordered to be filed and
printed. Carried.
Mr.. Hausmann offered the fol-
lowing resolution: