Arkansas Southern R. v. Wilson

Citations

• 118 La. 395
• 42 So. 976
• 1907 La. LEXIS 733

Syllabus

<p>1. Mandamus — Corporation as Relator — Affidavit by Attorney.</p> <p>The fact that one of the relators in a petition for mandamus is a resident corporation is no obstacle to the required affidavit being made by the attorney, where the other relators, who are the real parties in interest, are absentees.</p> <p>2. Same — Pleading—Petition.</p> <p>The petition for a mandamus to enforce the levy of a tax that has been voted in aid of a railroad enterprise need not recite every detail of the proceedings by which the election was held. All it need do is to give the requisite particulars for serving as a basis for the mandamus, as that on such a day the authorities of the defendant town held an election to take the sense of the taxpayers of the town touching the imposition of a tax of so many mills for so many1 years in aid of the construction of the plaintiff railroad, and that the result of the election was duly ascertained and proclaimed by the authorities of the town, and was favorable to the tax, and that the railroad has been duly completed according to agreement, and the tax earned.</p> <p>.[Ed. Note. — For cases in point, see Cent. Dig. voi. 33, Mandamus, §§ 296-298.)</p> <p>3. Towns — Tax in Aid of Railroad — Election — Estoppel.</p> <p>A town is in no position to contest the regularity of an election held by itself for voting a tax in aid of a railroad enterprise, especially after'the tax has been earned by the completion of the proposed railroad.</p> <p>4. Same — Action by Taxpayers.</p> <p>The action of taxpayers to contest an election held for voting a tax in aid of a railroad enterprise is prescribed by three months.</p> <p>5. Railroads — Public Aid — Proceeds of Tax — Assignment by Railroad.</p> <p>The assignment by the railroad company to private individuals of the right to the avails of such a tax will not operate an abandonment of the tax, where the right to assign the tax has been unconditionally granted to the railroad. A private individual may be th