Louisiana Ry. & Navigation Co. v. Madere

Citations

• 124 La. 635
• 50 So. 609
• 1909 La. LEXIS 516

Syllabus

<p>1. Taxation (§ 196*) — Exemptions — Taxes Aeeected by.</p> <p>The general temporary exemption of new railroads from “taxation,” as granted in article 230 of the Constitution of 1898 and in the constitutional amendment of 1904 (Laws 1904, p. 19, No. 16), includes all ad valorem district levee taxes, but not local assessments, such as acreage and produce taxes and the mileage tax levied on railroads.</p> <p>2. Constitutional Law (§ 9*) — State Constitution — Submission to Popular AVie.</p> <p>The railroad tax exemption set forth in article 230 of the Constitution of 1898 does not violate any of the restrictions enumerated in the enabling act (Act No. 52, p. 85, of 1896), and said act has no application to the constitutional amendment of 1904, under which the plaintiff claims exemption from ad valorem taxes.</p> <p>3. Constitutional Law (§ 6*) — Power to Amend State Constitution — Limitations.</p> <p>The power of the people to amend or revise their state Constitutions is limited only by the prohibitions contained in the Constitution of the United States, none of which have been pleaded in this case.</p> <p>4. Taxation (§ 206*) — Exemptions—Constitutional.</p> <p>The delegated power conferred on a political agency or corporation to levy a tax on all the taxable property within a certain district does not extend to property which comes into existence under the shelter of a constitutional exemption from taxation.</p> <p>(Syllabus by the Court.)</p> <p>5. Taxation (§ 1*) — “Tax” Defined.</p> <p>A “tax” has been variously defined as a burden, or charge imposed, or proportional contribution levied, by the sovereign, for the support of the government and for all public needs or purposes.</p> <p>For other definitions, see AVords and Phrases, vol. 8, pp. 6867-6886, 7813.]</p>