Howcott v. Smart, State & Parish Tax Collector
Howcott v. Smart, State & Parish Tax Collector
Opinion of the Court
This cause was before us on a former appeal and was remanded for further proceedings. See Howcott v. Smart, 128 La. 130, 54 South. 586. The suit was. dismissed on an exception of no cause Of action, and we reversed the judgment in part, holding that a cause of injunction was disclosed as to the three-mill school tax, which had never been budgeted by the police jury of the parish of Livingston.
The cause was tried on its merits, and there was judgment in favor of the defendants. The plaintiff has appealed.
Motion to Dismiss Appeal.
On the Merits.
It is therefore ordered that the judgment below be reversed and amended so as to perpetually enjoin the collection of the three-mill tax in dispute, and that defendants pay costs in both courts.
Reference
- Full Case Name
- HOWCOTT v. SMART, State & Parish Tax Collector
- Cited By
- 4 cases
- Status
- Published
- Syllabus
- (Syllabus by the Court.) 1. Courts (§ 224*) — Supreme Court — Appellate Jurisdiction. The Supreme Court has appellate jurisdiction of all cases where the legality of a tax levied by any municipal corporation is in contestation. [Ed. Note. — Eor other cases, see Courts, Cent. Dig. §§ 487, 608, 609, 614, 616, 617; Dec. Dig. § 224.*] 2. Taxation (§ 301*) — Excessive Lew. Where a police jury adopted a budget based on a tax of four mills, and subsequently levied a tax of seven mills, held, that the tax. as to excess of three mills was illegal. [Ed. Note. — Eor other cases, see Taxation, Cent. Dig. §| 483-495, 499-508; Dec. Dig. §■ 301.*]