Mayor of New Iberia v. Moss Hotel Co.

Citations

• 112 La. 525
• 36 So. 552
• 1904 La. LEXIS 428

Syllabus

<p>MUNICIPAL CORPORATIONS — ORDINANCES — SIGNATURE BY MAYOR — INTOXICATING LIQUORS — LICENSES—CONSTITUTIONAL LAW — RECOVERY 0E TAX VOLUNTARILY PAID.</p> <p>1. Whether the signature of the mayor is indispensable to the validity of a municipal ordinance, and whether such signature may be affixed as well at one time as at another, depend upon the language of the charter under which he exercises his functions.</p> <p>2. Under the charter of the town of New Iberia it is essential to the validity of an ordinance adopted by the governing body that it shall be signed by the mayor before its promulgation.</p> <p>3. Where the General Assembly confers upon a municipal corporation authority to impose license taxes upon retail liquor dealers without restriction save such as may be found in the Constitution, the authority so conferred is not affected by the fact that state licenses to such dealers must be graduated.</p> <p>4. AVhere a license levied under a municipal ordinance which has been passed without the observance of some legal requirement has been voluntarily paid, it can be recovered on the ground of error only under exceptional circumstances.</p> <p>(Syllabus by the Court.)</p>