The Caucasian. (Shreveport, La.) 1900-192?, 1910-08-07

hSNISlOII' CiliN4 liz AJNp NCti III lin
case of Favalora ct al vs. Police Jury
of the~Parish of St. Bernard, II2 La.
384, held: "Poice juries have no att
thOrity to incur debt and issue bonds
for the parish road purposes under the
provisions of Article 281 of the Consti-
tuition of 1893. Their powers are de
fined and controlled by Article POI Of
the Constitution"
The Court in this case holds that by
Article POI the intention was to provide
fer, and did provide for, increase Of tax
alton for road and bridge purposes, not
only for roads and bridges of particular
road districts, which it seemed to as
sumo would be coterminous with that of
wards, but for roads and bridges gener-
ally throughout the parish. These two
articles having been thus interpreted by
the Supreme Court leaves no authority
in the Police Jury to. incur debt and is
sue bonds for road and bridge purposes
unless it is found in some other law,
Article 232 OF the Constitution which
fixes the maximum of taxation for
State and parochial purposes, also pro-
vides for additional taxation in support
of public schools, and for purpose of
erecting and constructing public build
ings, public school houses, bridges,
wharves, levees, sewerage work and
other works of permanent public i'm
provement, upon the vote of the people
on such increased taxation.
The enabling act, being Act "a of 1906,
carrying into effect this Article of the
Constitution, provides for the issuance
OF bonds under the provisions thereof,
| but it would be hard to see how this
would apply to public roads when it had
been so definitely held that Article 28I
does not, the latter Article seeming to
come as near or nearer to it than Art
icle 232.
Taking these articles of the Constitu-
ton and the decisions of the Supreme
Court applying thereto, it is clear that
the Police Jury can not legally cali an
election to vote a tax for bonds to be
issued payable in the future The only
authority given to the Police Jury is to
| call an election to vote tax for roads
and bridges not exceeding five mills for
not exceeding five years on the taxable
property of the parish, OF of any ward
in the parish, the wards seeming to con-
template tie road districts OF course
there would be nothing to prohibit the
voting of another FIVE mill tax for FIVE
years, at the expiration of the first pc
riod, if desired, and in this manner to
keep the FIVE mills, or other tax not ex-
ceeding that rate, for any number of
years, provided it be voted by the tax
payers at an election for that purpose
every five years.
THE RIGHT TO INCLUDE TAX
| FOR ROADS, ETC, IN THE
REGULAR LEVY.
Act "a of 1870 prohibits police juries
from levying any per capita tax and
from making expenditures for the pur
pose Of making and repairing the public
roads and bridges except provisions be
made therefor by a special tax levied
on the real and personal property of the
parish.
| But this Act of the Legislature is
clearly repealed by Article 2oI of the
Constitution of 1893, and in the case of
Hudson eft al vs.. Police Jury of Clai-
borne Parish, 10Y La. 387, the Supreme
Court held that this Act "a of 1870 is
distinctly modified, if not repealed, by
the Article of the Constitution, thus
carrying up back to this Article for the
authority of the Police Jury, in acting
upon the general levy by setting aside
portion thereof for roads and bridges.
AS has been seen, this Article of the
organc law specially provides: "The
police juries of this State may form
their respective parishes into road dis
/ tricts: and in order to raise funds for
the purpose of constructing, maintaining
and repairing the public roads and
bridges of their parish, they are author
lied to set aside at least one mill per
annum of the taxes levied by them"
/ This gives the undoubted authority to
set aside at least one mill of the tax
/ (and of course more if desired) that
lis levied by the police jury for general
parish purposes.
j Act 64 of 1906 fixes the maximum
rate of taxation that can be levied for
''parochiar purposes at s mills per an
mum; and under the provisions of the
i Constitution, Article 254, the parishes
are authorized to levy for school pur-
i poses not exceeding six mills, provided
that the whole tax levied shall not ex-
; ceed the limits of parish taxation fxeG
by the Constitution, which is ten mills
Therefore if your body has levied tax
/ of mills, in which is included one OF
more mills for school o11rnoSes voI