Case Name: State of Louisiana ex rel. A. L. Lyons, Tax Collector, vs. Circuit Court of Appeals, Third Circuit
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1897-06-14
Citations: 49 La. Ann. 1221
Docket Number: No. 12,543
Parties: State of Louisiana ex rel. A. L. Lyons, Tax Collector, vs. Circuit Court of Appeals, Third Circuit.
Judges: Nicholls, O. J., absent; ill.
Reporter: Louisiana Annual Reports
Volume: 49
Pages: 1221–1227

Head Matter:
No. 12,543.
State of Louisiana ex rel. A. L. Lyons, Tax Collector, vs. Circuit Court of Appeals, Third Circuit.
1. The Circuit Court of Appeals is without jurisdiction to decree that a license tax of the State is unconstitutional, the jurisdiction of that question being confided by the Constitution to this court. Constitution, Art. 81.
2.The certiorari is the appropriate remedy when the execution of the judgment, void for the want of jurisdiction, is injurious to the relator’s rights. Constitution, Art. 90; Code of Practice, Arts. 855, 865, 866.
On Rehearing. — 1. The Supreme Court alone has jurisdiction of questions relating to the constitutionality or legality of tax exactions.
2. This extends to all kinds of taxes, whether on property or on occupations.
3. This exclusive jurisdiction embraces the whole scope of remedial legislation pertinent to the subject of taxation, including questions affecting the constitutionality or legality of the means adopted by the legislature for enforcing the collection of taxes, or for preserving, or in any manner relating to, the liens given by law to secure payment of taxes.
4. The Circuit Court of Appeals is without jurisdiction to pass upon the constitutionality of acts of the Legislature granting the State the first privilege, without registry, upon immovable property to secure payment of license taxes.
QN APPLICATION for Writs of Certiorari and Prohibition.
M. J. Cunningham, Attorney General, and Edw. L. .Wells, Attorney to aid Tax Collector, for Relator.
Respondents in propria persona.
Submitted on briefs June 5, 1897.
Opinion handed down June 14, 1897.
Judgment modified and rehearing refused June 30, 1897.

Opinion:
The opinion of*the court was delivered by
Miller, J.
The State Tax Collector by third opposition claimed a license tax from the defendant whose property was under seizure, and asserted the preference of payment accorded to the State over the seizing creditor. The judgment of the lower court was in favor of the State, but on the appeal the Circuit Court of Appeals reversed the judgment on the ground, that the license tax was unconstitutional, because, added to the tax on defendant's property, the aggregate exceeded the limit of one per cent, on property prescribed by the Constitution.
The ground of unconstitutionality sustained by the Court of Appeals was not pleaded. It was brought to the attention of the court only by a suggestion from the counsel of the seizing creditor. If the license tax had been assailed in the answer as unconstitutional and the judgment had maintained it, the appeal would have been to this court. If appealed to the Circuit Court of Appeals, on the ground of uneonstitutionality, the State could have dismissed the appeal. As it is the Circuit Court of Appeals has decided the ease against the State on a ground not pleaded, and which was beyond the jurisdiction of that court to decide. We think in deciding the case on that ground the court exceeded its jurisdiction.
We have denied the certiorari in cases when the proceeding in the lower court has ended and the writ could serve no purpose. Here the condition is different. The writ issues as well after as before judgment, when the execution would deprive relator of his rights. Code of Practice, Arts. 855, 865, 866.
It is therefore ordered, adjudged and decreed that the judgment of the lower court complained of be set aside, the cause reinstated for trial on the issues made by the answer, and not on the constitutional ground.
Nicholls, O. J., absent; ill.