Case Name: Frank Gonzales vs. J. T. Lindsay, Tax Collector
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1878-06
Citations: 30 La. 1085
Docket Number: No. 1016
Parties: Frank Gonzales vs. J. T. Lindsay, Tax Collector.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 30
Pages: 1085–1087

Head Matter:
No. 1016.
Frank Gonzales vs. J. T. Lindsay, Tax Collector.
When the constitutionality of a tax is at issue, this court has jurisdiction regardless of the amount in dispute.
The justices’ courts have authority to issue injunctions in all tax suits brought before them of which they have jurisdiction.
When a party sues in a justice’s court to enjoin the collection of an alleged illegal tax, it is not necessary to allege any specific indebtedness by way of damages, in order to give the court jurisdiction.
The police jury of a parish are not' a necessary party to a suit brought by the State tax collector to enforce the payment of parish taxes.
An ordinance of a police jury, passed prior to April 20,1877, imposing a parish tax of over four mills on the dollar for general parochial purposes, and not afterward sanctioned by the vote of a majority of the taxpayers of the parish, is illegal.
APPEAL from the Justice’s Court, Third Ward, parish of Cameron. Gee, J.
Geo. H. Wells for plaintiff and appellant.
A. J. Kearney for-defendant and appellee.

Opinion:
On Motion to Dismiss.
The opinion of the court was delivered by
Manning, C. J.
The appellee moves to dismiss on the ground that the sum in dispute is less than $500, and there is no question of the constitutionality or legality of any tax involved.
The sole question is the legality of a tax, and that gives jurisdiction, regardless of the amount. The motion is frivolous, and is denied.