Case Name: Clinton B. Andrus vs. Board of Police of Opelousas, et als.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1889-07
Citations: 41 La. Ann. 697
Docket Number: No. 1,335
Parties: Clinton B. Andrus vs. Board of Police of Opelousas, et als.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 41
Pages: 697–701

Head Matter:
No. 1,335.
Clinton B. Andrus vs. Board of Police of Opelousas, et als.
1. A taxpayer who petitions for tlio passage of an ordinance levying a special tax, who actively supports and votes for the ordinance when submitted to the votes of the taxpayors, who lias so acted in advancement of his own •interest, and who has secured advantage from the passage of the ordinance, upon which other parties have acted, is estopped from setting up the illegality and unconstitutionality of the tax as a defense against paying it.
2. The provisions of the Constitution are intended to protect the citizens against forced contributions levied in invitum beyond the power confided to the taxing authorities; while in this case, the tax is levied with his tree consent and approval and at his express request.
APPEAL from the First Justice’s Court for the Parish of St. Landry. Brooks, J.
Kenneth Baillio for Plaintiff and Appellee :
!Motk)X to Dismiss.
J. -V certificate which does not certify that the transcript includes all the proceedings, evidence and testimony is defective. 10 670; 3 L. 295, 446, 454; 2 íT. S. 67; 7 L. 537 ; 14 L. 265; 17 L. 27; 3 Ann. 180; 8 Ami. 592; 11 Ann. 644; 4 Ann, 487; 10 Ann. 180; 11 Ann. (¡04; 12 Ann. 582.
2. Where the appeal from the judgment of a magistrate is not taken in the presence of the parties, and no prayer is made for citation of appellee, and he is not cited, the appeal will be dismissed. 0.1\ 15 L. 214; 16 L. 50; 5 Ann. 115; 10 Ann. 650.
3. A party is not a competent surety on an appeal bond given by Mm in a representative capacity. 2 H. S. 572: 2 3b 449.
On the Merits.
4. Where a special tax is levied under Article 209, Constitution of 1879, the ordinance must not precede, but must follow the vote. Art. 209.
5. Municipal corporations can only tax in such a manner as the Legislature has seen i>roper • to permit. 33 Ann. 1179.
0.The police juries of the several parishes are bound to provide suitable courthouses l'or the courts. K. S. 2746.
7. Municipal corporations can only tax for municipal purposes. Article 202, Constitution of 1879.
8. Special taxes for improvements under Article 242, Constitution of 1879, cannot exceed 5 mills por annum. Article 242, Constitution of 1879.
9. Ordinary taxation for parochial imrposes cannot exceed 10 mills per annum. Art. 209.
JO. Ho estoppel can exist when there is error.
W. O. Perrautt for Defendants and Appellants :
1. A plea of estoppel, affecting* the foundation of the suit, and decisive of the action, should be tried in limine. Reference of such pleas is illegal and reprehensible. 38 Ann. 233, 525.
2. A supplemental or amended plea of estoppel, amplifying and particularising the acts of estoppel already generally pleaded, and which does not allege new matters or change the issues of the original plea, or cause a continuance of the cause, should be allowed at any time before trial commenced. Its exclusion is error.
3. A person receiving a consideration or benefit through an ordinance, procured by his own consent, cannot repudiate the ordinance, and keep the benefit or consideration. He is estopped. Ifigelow on Estoppel, p. 509; Hole 4, pp. 509 and 510.
4. A person who petitions for the levy of a special tax, and who actively encourages its levy, and who .subsequently votes l'or tlie ordinance imposing it, when submitted to a vote of the taxpayers, is estopped from making complaint of its illegality or unconstitutionality, even though it be illegal and unconstitutional. Cooley on Taxation, p. 839, and authorities cited in Hole Ho. 5.
5. Error not alleged in the pleadings cannot be made a matter of defense.
O. Ignorance of law cannot be pleaded.
7. The Board of Police of Opelousas can pass an ordinance (when the requisites of the law have been complied with) to aid the construction of public buildings in the town. Oonstist-itution of 1879. Art. 209; Act 126 of 1882. sec. 2; Cooley on Taxation, pp. 610,153, 154,155, 156: Cooley on Constitutional (jiniilalions. pp. 141, 142, and notes; also pp. 284, 285 and 343.
8. The Constitution. Article 203, and Act 126 of 1882, simply require that, “the rate of tabulation and the purpose l'or which it is intended ’’ shall be submitted to the vote of the taxpayers. It is immaterial whether the ordinance imposing the special tax be passed before or after the vote of the taxpayers, provided they have had an opportunity of voting on the question.
9. The public improvements contemplated by Article 242 of the. Constitution does not include public buildings. The latter are provided for in Article 209 of the Constitution.
10. A tax of 2A per cent to aid the construction of public buildings is not unconstitutional because of its amount. Article 209 of the Constitution and Act 126 of 1882 place no restriction on or limitation to the amount of a special tax which the people, can impose upon themselves.

Opinion:
Tlie opiniop of tlie Court was delivered by
Fenner, J.
There is no merit in the motion to dismiss.
The judgment was signed on May 18th, and, on the same day, in presence of counsel for plaintiff, in open court, defendant made his motion and obtained his order of appeal.
No citation of appeal was necessary. The Articles 1128 to 1138, C. P., manifestly refer to appeals from justices' courts to district courts, and not to appeals directly to this court.
Appeals were taken simultaneously in this case aiid in another numbered 1,336 of our docket, identical in character. By a clerical error the certificates to the two transcripts were exchanged. Under certiorari, this manifest error has been corrected and the matter is too trivial to require further notice.
A member of the Board of Police of an incorporated town is a competent surety for the board in its corporate capacity on a bond of appeal.
Tlie authorities quoted from 2 N. S. 572, and 2 Rob. 449, have not the slightest application.