Case Name: J. P. Mason v. Police Jury of the Parish of Tensas et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1854-06
Citations: 9 La. Ann. 368
Docket Number: 
Parties: J. P. Mason v. Police Jury of the Parish of Tensas et al.
Judges: Campbell, J. I concur.
Reporter: Louisiana Annual Reports
Volume: 9
Pages: 368–370

Head Matter:
J. P. Mason v. Police Jury of the Parish of Tensas et al.
The police jury of the parish of Tensas had authority under the statute of 1852, entitled “ an Act to amehd an Act relative to the building of the levees in the parish of Tensas,” &c., &c., to pass an ordinance imposing an annual tax, ad valorem, upon all the taxable lands in the parish of Tensas, for building and repairing levees on the Mississippi river in that parish. Slidell, C. J. Campbell, J., and Ogden, J., concurring.
“Taxable lands” comprise buildings on lands, so as to authorize the buildings to be estimated in making an assessment for taxation; for, in legal contemplation, buildings are a part of the land. Slidell, 0. J. Campbell, J., and Ogden, J., concurring.
The mere fact of an assessor copying his assessment roll from the State assessment, (there being no application for correction to the proper officers within the legal delay, and it being admitted that the estimation was fair,) does not make the assessment inoperative. SUded, 0. J. CamrpbeU, J., and Ogden, J., concurring.
The general authority to the police jury to assess and collect an ad valorem, tax upon all taxable lands in the parish, is controlled by the subsequent part of the law which is directory to the assessor, and requires him to describe the lands comprised in his roll by the owner’s name, and the nmriber of acres owned by each. This direction can only apply to tracts of land, other than town lots, unless those lots are of a size sufficient to be described in acres. Buchanan, J.. dissenting.
Laws which give to municipal or other corporations the right of taxation, are, pro-tanto, a delegation of sovereign power, and should be construed with strictness. Buchanan, J., dissenting.
The law requires the assessor of the levee tax to make the assessment himself, and to make that assessment by copying from the State assessment roll is illegal. Voorhies, J., dissenting.
APPEAL from the District Court of the Parish of Tensas, Perhins, J.
Stacy & Sparrow, for plaintiff and appellant. T. P, Fcm’a/r, for defendant.

Opinion:
Slidell, 0. J.
Under the statute of 1850, p. 33, I am of opinion the police jury of Tensas had authority to pass an ordinance imposing such a tax as is stated in the petition and admitted in the answer, to wit, an annual tax, ad va-lorem, upon all the taxable lands in the parish of Tensas, for building and repairing levees on the Mississippi river, in said parish. Such ordinance was a legal ordinance, and the tax a legal tax.
I am also of opinion, the words, " taxable lands," comprise buildings on lands, so as to authorize them to be estimated in making the assessment. That the mere naked soil, apart from the buildings attached to it, is alone liable to this taxation, seems to me untenable. In legal contemplation they are part of the land. The purpose of the tax is to protect the whole landed estate of the parish from injury by inundation. There might perhaps have been a propriety in the Legislature's authorizing a discrimination between lands used for agriculture and those employed for building purposes, between rural and urban property ; but no such discrimination has been made ; and, it is obvious, both classes of property would be benefited by protection from inundation, although the degree of benefit might perhaps be greater in one case than in the other.
The mere fact of an assessor's copying his assessment roll from the State assessment, (there being no application for correction to the proper officer within the legal delay, and it being on the contrary admitted that the estimation was fair,) does not seem to me to make the assessment inoperative.
I think the appellant should take nothing by his appeal, and that he pay the costs in both courts.
Campbell, J. I concur.
Ogden, J. I concur in the opinion of Chief Justice Slidell.