Gray v. Bourgeois

Citations

• 107 La. 671

Syllabus

<p>Syllabus.</p> <p>1. The General Assembly has the constitutional right to fix a period beyond which actions attacking the legality and regularity of special elections held ' under the provisions of Articles 281 and 232 of the Constitution shall be barred.</p> <p>2. Section 17 of Act No. 5 of 1899 has not been repealed by either Act No. 12 or Act No. 114 of 1900.</p> <p>3. It is not necessary at a special election held under Articles Nos, 281 and 232 of the Constitution seeking to obtain from the property taxpayers of a town, authority in municipal authorities to incur a debt for designated purposes, and to secure payment of the same by the levy of a special tax, that the debt to be incurred for each particular purpose should be specially set out. Application of the tax funds in detail inside of the purposes for which they were authorized, is left ta be controlled by the discretion .of the authorities.</p> <p>4. Should the municipal authorities attempt to apply the special tax to the payment of debts created anterior to the authorization granted them, or for debts incurred for purposes not authorized by the Constitution, the same may be prevented by the remedy of injunction.</p> <p>5. Under authority granted by the taxpayers of a town, to incur debt, to the municipal authorities thereof, and to issue bonds to represent same, and to secure the debt and bonds by a special tax, the authorities may, without issuing bonds at all, create a debt for the purposes stated, and levy a special tax within the constitutional limit, if it be more advantageous and advisable to do so. The bond issue is authorized merely in aid of raising the money needed for the purposes stated.</p> <p>6. When the property taxpayers of a town at a special election have authorized the town authorities to incur a debt of ten thousand dollars, and interest, and authorized the levying of a special tax of five mills for ten years on the valuation and assessment fixed by the Constitution, the authorizati