Case Name: AYERS ASPHALT PAV. CO. v. LOEWENGARDT
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1903-02-02
Citations: 109 La. 439
Docket Number: No. 14,193
Parties: AYERS ASPHALT PAV. CO. v. LOEWENGARDT.
Judges: 
Reporter: Louisiana Reports
Volume: 109
Pages: 439–439

Head Matter:
(33 South. 553.)
No. 14,193.
AYERS ASPHALT PAV. CO. v. LOEWENGARDT.
(Feb. 2, 1903.)
SUPREME COURT — JURISDICTION—LOCAL ASSESSMENTS.
1. In cases of local assessment this court has jurisdiction, regardless of. the amount in dispute, where assessment has been levied by the sole authority of the government, but not where the assessment has been levied at the instance of, or after consultation with, the taxpayers.
(Syllabus by the Court.)
Appeal from civil district court, parish of Orleans; George H. ThSard, Judge.
Action by tbe Ayers Asphalt Paving Company against Isaac Loewengardt. Judgment for plaintiff, and defendant appeals.
Dismissed.
Merrick & Lewis and Philip Gensler, Jr., for appellant. Howe, Spencer & Cocke, for appellee.

Opinion:
PROVOSTY, J.
This suit is to recover an amount of $438.71, alleged to be due by the defendant for his proportional share of a local assessment levied to defray the expense of paving the street upon which his property fronts.
The amount involved being under the lower limit of the jurisdiction of this court, the afipeal has been brought here on the supposition that the local assessment in question is a "tax, toll or impost," within the meaning of the article of the constitution giving to this court jurisdiction of all cases involving the .constitutionality of any "tax, toll or impost whatever."
In determining its jurisdiction, irrespective of amount involved, this court 'has made a distinction between assessments imposed by the sole authority of the government, and those imposed at the instance of the taxpayers. It has held that it has jurisdiction of cases involving the former class of assessments, but not of cases involving assessments of the latter class. The assessment in this ease is of the latter class, and the appeal must be dismissed. Shreveport v. Prescott, 51 La. Ann. 1895, 26 South. 664, 46 L. R. A. 193; Fayssoux v. Denis, 48 La. Ann. 850, 19 South. 760.
The appeal is dismissed.