Board of Commissioners v. Mialegvich

Citations

• 52 La. Ann. 1292

Syllabus

<p>Syllabus.</p> <p>1. The title of the act is sufficiently comprehensive to indicate its purpose, and the act looks to the one purpose of protecting the levee district from overflow.</p> <p>2. The strips of land along the Mississippi river, near its mouth, including the submerged lands on either side within the jurisdiction of the State, are alluvial lands, subject to overflow.</p> <p>3. The oyster beds on the submerged lands are subject to overflow by waters of the Mississippi, and for that reason are within the terms of the statute authorizing the imposition of taxes on the produce oí lands subject to overflow.</p> <p>4. Oysters are benefitted by the levees, as they would be killed by the fresh water in ease of crevasses, and, therefore, the “special assessment” to' main- , tain the levee system, in the Buras Levee District, is legal.</p> <p>5. While oysters are not the produce of lands, they are planted on these lands subject to overflow. These lands are the property of the State, and the State has the power to authorize a special assessment on tile produce of her land, without regard as to whether the property assessed is produced Dy cultivation of the land itself, or by malting beds thereon in which oysters are planted and grown.</p> <p>6. The statute must be enforced without imposing “special assessment” twice on the same property for the same purpose.</p>