Case Name: Huey & Wise vs. Police Jury of Jackson Parish
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1881-06
Citations: 33 La. Ann. 1091
Docket Number: No. 1012
Parties: Huey & Wise vs. Police Jury of Jackson Parish.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 33
Pages: 1091–1093

Head Matter:
No. 1012.
Huey & Wise vs. Police Jury of Jackson Parish.
On Motion to Dismiss.
Tlie Clerk’s defective Certificate is cured by tlie agreement of Counsel that,' “tlie Transcript, as made out, is sufficient.”
On the Merits.
A judgment creditor of a municipal Corporation is not entitled to a Mandamus to compel the assessment and levy of a tax to pay his claim, when a tax, sufficient to that effect, has already been assessed and levied, but has not been fully collected. 31 An., 709.
APPEAL from the Fourth District Oourt, parish of Jackson. Bridger, J.
J. B. Holstead for Plaintiff and Appellant:
When the petition shows that a judgment was rendered against a parish during the existence of the law for a special judgment tax, and that there is no provision made for its satisfaction, there is a cause of action against the police jury of the parish to cause a special tax levied and collected for that purpose. 31 An. 709, 765; 32 An. 884.
Act Ho. 56, Extra Session of 1877, does not repeal section 3354 of the Revised Statutes, or der ing the levy of a special judgment tax.
Any plea interposed against a mandamus proceeding is an answer, and the answer in such cases must contain all the defences intended. C. P. 842, 843; L. E. 390-9 ; 18 An. 195.
When the answer in a mandamus proceeding is insufficient, either from the want of evidence or allegations, the writ should be made absolute.
A tax collector cannot be forced to the collection of an illegal tax,.and a parish tax assessed in the absence of a levy by the police jury is an illegal tax. R. S. 2743, 8th §; 30 An. 1103.
A special assessment, including a levy for other purpo ses, is illegal and a radical defect. L. E. 711-6-7, supra; and 711-4, infra.
An assessment without a description of property is illegal, and cannot be collected. Act Ho. 34 of Extra Session 1877, section 2.
The acts and doings of a police jury can only be shown by written evidence incorporated into ordinances.
When a written instrument has been lost or destroyed, parol testimony can only be received to prove its contents.
The assessment roll is the best evidence of who are taxpayers and who own taxable property.
Richardson & McEnenj and Thomas O. Benton for Defendant and Appellee: /
Eirst — Motion to dismiss should prevail, as certificate does not assert that the' transcript contains the evidence adduced on trial, and is otherwise fatally defective.
Second — A mandamus cannot issue to enforce a new assessment to satisfy a judgment, whilst' an assessment for this purpose is still in existence and a large portion of that tax uncol* lected.
Third — To force the levying of a tax above the constitutional limit, in order to satisfy a judgment, it must be shown and proved that the judgment was based on a contract.

Opinion:
On Motion to Dismiss.
The opinion of the Court was delivered by
Todd, J.
The motion to dismiss the appeal is on the ground of a defective certificate by the Clerk of the District Court. The defect suggested is apparent on the face of the certificate; but we consider this cured or waived by the agreement of counsel, found in the record, which provides for the bringing up an original book with the transcript, and expressly stipulates that " the transcript, as made out, is sufficient."
The motion to dismiss is, therefore, denied.