Missouri, Kansas & Texas Trust Co. v. Smart

Citations

• 51 La. Ann. 416
• 25 So. 443
• 1899 La. LEXIS 414

Syllabus

<p>Syllabus.</p> <p>The police jury having canvassed and compiled the returns of an election, and proclaimed the result of same to have been in favor of the special tax in aid of a railway enterprise, and thereafter passed an ordinance levying the tax in accordance therewith, it is without legal capacity to subsequently pass another ordinance repealing the former one, and annulling the tax — the rail way having been in the meanwhile completed and put in operation.</p> <p>Having proclaimed the result, and levied the tax, the police jury is without interest or legal right, to defend a mandamus of relator to coerce the collection of the tax, upon grounds which can alone be asserted by taxpayers-who had long since acquiesced in the election, as well as its result.</p>