Clifton v.Hobgood

Citations

• 106 La. 535

Syllabus

<p>Syllabus.</p> <p>1. Articles 209 and 242 of the Constitution of 1879, being in pari materia are to be construed together, and, so construed, contemplate certain public improvements which aré to be confined within the limits of the taxing districts upon which the special tax is to be imposed and certain other public improvements and railway enterprises which are not to be so confined.</p> <p>2. Under those articles and the subsequent legislation upon the subject of special taxation (being Acts 84 of 1880, 35 of 1886, and 153 of 1894) it was competent, upon obtaining the assent of the property tax-payers, in the manner required, to impose a special tax in aid of a railroad which neither passed through, nor terminated in, the municipality taxed.</p> <p>3. The legislation referred to contemplates and provides for the imposition, at one time, and for the entire term specified in the petition of the tax-payers, of the tax to be levied and the levying, or collection, of such tax, annually, during such term.</p>