Board of School Directors v. Police Jury

Citations

• 123 La. 416
• 49 So. 5
• 1909 La. LEXIS 721

Syllabus

<p>1. Taxation (§ 301*) — Levy — Estimates op Expenditure.</p> <p>A police jury is not required to make out and publish the estimates of expenditures within the same year that it levies taxes to meet such expenditures; on the contrary, there are some reasons why such estimates should be made and published before the expiration of the preceding year — for instance, for the collection of license taxes. The prematurity of the levying of the tax before the commencement of the next tax year does not affect the legal situation. The iifferent laws on the subject-matter have to be harmonized.</p> <p>[Ed. Note. — For other cases, see Taxation, Dec. Dig. § 301.*]</p> <p>2. Taxation (§ 917*) — Disposition oe Taxes Collected — Payment to Soiiool Board.</p> <p>Payment to the school board of the taxes for school purposes is not to be postponed until all the taxes of a particular year are collected. They shall be turned over from time to time as received.</p> <p>[Ed. Note. — For other eases, see Taxation, Dec. Dig. § 917.*]</p> <p>(Syllabus by the Court.)</p>