The weekly messenger. [volume] (St. Martinsville [i.e. St. Martinville] La.) 1886-1948, 1910-10-29
Seventh:

Article PSI 81 the Constitution, as
amended by Act 800 Of ~ 8, gives to the
Police Jury the right to include Mu-
nicipality or a portion thereof in a
Drainage District. and provides for the
leveying OF an acrrrge tax. No differ
ence or distinction is made concerning
its imposition on rural or urban pro-
perty. The territory forming the Dis
trict has been surveyed and laid out in
acres etc; by the Civil Engineer OF the
District. Ii is not Objectionable nor i'm
possible for urban PROPERTY to he sur
veyed and laid out into acres according
to the respective title Of each respective
owner in the District. and of carrying
same on the Assessment rolls like other
outside property in the District. and the
payment Of the acreage tax accordingly.
In short this has already been done and
carried on the Assessment rolls Of the
1909. Further, the case cited in the 1O4
La 103. covers this objection, and the
legality Of same is therein maintained.
Eighth:
| lind that the election was held in
the manner prescribed by law in such
cases. and more especially in accordance
and in the manner provided by the resO-
luton ct said Board calling the election.
A similar point was raised in the vii.
liam Police Jury case 1t differs from
that case-in this-ihat there the resO
luton calling The election, and the Act
under which it was adopted provided and
specially specified the mode and man
ner OF CONJUNCTION and holding the cleo
ton, under the general election laws of
this State. The Act there so directed
and the State Supreme Court having
previously passed upon similar Ques-
ton raised in similar case under the
provisions Of said Act. This Court fol.
lowed it and based its Judgment there.
under. In this Case the resolution pro-
vides differently. As does also the NO.
tie Of election duly published. Sye
Documents marked Defendants Il" and
MI.
Ninth.
A careful scruniny of the evidence i'm
the Record satisfies me that the inser-
ton Of the year 1924 in the proceeding.
was a clerical error. 1t is Patent that
the Tax was for fifteen years and no
more; it is 50 written in letters in all
the proceedings Of the Drainage District.
1t was 50 stated to every person signing
the Petition. creating said District aud
was so understood by all. This period
OF time Sd written aud specified must be
so taken and construed rather than an
additional year enormously Included and
following the sixteen year period Of
time. The former has the reference,
and must be SO considered. 1t Is posi-.
tive aud certain. and so voted for at the
election. The payment OF the tax for a
longer period could never bs enforced in
the face 1T such positive period stated
In every proceeding.
The placing Of any other year and
pOsterior to 1924, or the omission of two
Or three OF the concluding years, could
not make the tax run for a longer or
shorter period than the 6xed time sta
ted, and fixed in the proceedings. Ii
starts with the year 1909, aud was 50 ex-
tended on the Assessment rolls of that |
year. A further inspection of the Pro- |
marked 90, shows the cor
rectness OF these views. 1t specified the |
fifteen year period, and does not include
any tax for the year 1924, in the matur-
ing OF the bonds payable made payable
IN October 10th Of each succeeding wear |
after the year l9O9-the last one falling
lue October tenth l924-at Il time when
he taxes that year are not due and exig-
ble.
The assessment rolls for that year are
nst barely completed by that time. Had
he last year 1924 been intended. in
which to collect the tax the bond for the
axes OF that year would have been made
'ayable Oh October 10th 1925.
Tenth and Eleventh.
As previously stated the Drainage Dis
rlct was created. and the tax levied un.
Ter Act 1853 Of 1902, and Act 300 of 1905.
Article PSI of the Constitu-
ion This Article ~ am.udad os th