The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1914-07-04
Suit TO TEST CHARTER.
j eoality of Provision Exempting City
Property Owners from Payment
of Parish Taxes to be Deternain-
ed by Courts.

ed by Courts.
!, s,1it to test the legality Of that
a.ovision of the charter OF Donald
ssanyilIe which exempts property own
~ the city from the payment of
sarfsh taxes was filed in the district
ea,,rt ee saturday, June 20, when Louis
9s,ston instituted proceedings to re-
train Sheriff E. c. Hanson from dis
nasing of certain property belonging
s : Mr.. Boston. situated within the
sor1,orate limits of DonaldsonVille, on
mich the parish tax for the year
1q13 had not been paid.
Il the last meeting Of the COM
,,ission council Mayor Walter Lem
ann called attention to the fact that
the provision OF the elty's charter ex-
an,DIing property owners from the
nayrnent of parish taxes has not been
I. svaIIed of. and on his motion the
civ attorney was authorized to file
) ssuit in the name Of some consent
mo delinquent taxpayer to establish
fbe validity Of the clause in question,
the cost of the litigation to be borne
hy the city. Mr.. Boston consented
- lend his name 10 the proceedings,
and the action was begun with the
anti for Injunction instituted IN the
district court.
The petition represents that the
niaintift is the owner Of vacant lots
and 10 in square 3, Lemann Add
tioa which are assessed at Sl0O, and
that the sheriff Of Ascension parish
was rendered the sum of S4,95 in tull
settlement of state and levee taxes
On said property for the year 1913,
which tender was refused by the
sheriff. It is contended by petition
er that his property is located within
the limits of the Incorporated town
: Of DonaldsonVille, and, therefore, is
exempt from the parish tax under the
provisions of Act No. 139 OF l90O,
constituting the charter of Donald
sonVille), Section I Of which provides
that tthe police jury of the parish OF
Ascension shall not impose any tax
es or licenses on persons, business
or property within the corporate linn
its of said town of Donaldsonville."
It is further recited that Article
224 OF the constitution Of Louisiana,
year 1918, grants and gives to the
general assembly of this state plenary
and exclusive authority over the tax
ing power of the parishes of this
state, and said article specially pro
Vides that taxing power may be ex-
ercised by parishes, under authority
granted to them by the general as
sembly. That by Act 139 of 1900 the
general assembly, in the exercise Of
It's discretion and by virtue of the
power expressly given it by the con-
situation. Withdrew from the police
8 lnr OF the parish of Ascension al
rights, power, authority or jurisdic,
ton to impose any taxes Or licenses
on persons, business or property with
III the corporate limits of the city OF
Donaldsonville,
Petitioner is represented in the
proceedings by Messrs. Pugh e
Lemann, B. J. Vega and Richard
Melancon, and upon the trial of the
suit District Attorney Philip Gilbert
will appear on behalf of the parish.
Inc case will be taken to the su-
ptene court, with a view to definite.
" establishing the status in law of
the point involved, and should the
ruling be adverse to the municipal
==lty, all the towns in Louisiana SINH
larry affected will be invited to 1oin
i =#Donaldsonyille in making a fight be-
lore the general assembly for the en-
4 aethehf OF the necessary legislation
20 validate the provisions of charters
exempting property owners of incor-
j pofated towns from the payment of
parish taxes.