Case Name: McCUNE et al. v. WHITE, Tax Collector, et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1915-03-08
Citations: 137 La. 310
Docket Number: No. 21101
Parties: McCUNE et al. v. WHITE, Tax Collector, et al.
Judges: 
Reporter: Louisiana Reports
Volume: 137
Pages: 309–319

Head Matter:
(68 South. 621)
No. 21101.
McCUNE et al. v. WHITE, Tax Collector, et al.
(March 8, 1915.)
On Rehearing, May 24, 1915.)
(Syllabus by the Court.)
1. Municipal Corporations <&wkey;957 — Assessment of Tax — Valuation of Property — Constitutional Provisions.
That portion of section 35 of Act No. 136 of 1898 which authorizes the mayor and board of aldermen of- a city, town, or village to increase or diminish the valuation of property as assessed for taxation, held to be null and void, as in contravention of article 225 of the state Constitution, declaring that valuations for the purpose of state taxation shall be taken as the proper valuation for the purposes of local taxation.
[Ed. Note. — For other cases, see Municipal Corporations. Cent. Dig. §§ 2015-2022; Dec. Dig. &wkey;957J
2. Courts <&wkey;224 — Supreme Court — Jurisdiction.
The Supreme Court has appellate jurisdiction in all cases wherein a law or ordinance has been declared unconstitutional.
[Ed. Note. — For other cases, see Courts, Cent. Dig. §§ 487, 608, 609, 614, 616, 617; Dec. Dig. &wkey;224.]
Appeal from Twenty-Eighth Judicial District Court, Parish of Jefferson; Prentice E. Edrington, Judge.
Action by Ella McCune and others against William J. White, Tax Collector, and others. Judgment for plaintiffs, and defendants appeal.
Affirmed in part, and case transferred to the Court of Appeal.
T. M. & J. D. Miller, of New Orleans, for appellants American Cotton Oil Co. and N.
K. Fail-bank Co. F. A. Middleton, of Gretna, for appellants White and City of Gretna. L. H. Marrero, Jr., of Gretna, for appellees.

Opinion:
On Motion to Dismiss.
LAND, J.
The judgment below was based on the alleged unconstitutionality of the part of section 35 of Act No. 136 of 189S, reading as follows:
"The mayor and board of aldermen of a city, town, or village may, at a regular or special meeting, to be held in September or October in each year, increase or diminish the valuation of property as assessed for taxation."
As the jurisdiction of the Supreme Court under article 85 of the present Constitution extends to "all cases wherein a law of this state has been declared unconstitutional," it follows -that this court has jurisdiction of this appeal. It is ordered that the motion to dismiss is therefore overruled.