Parish of Calcasieu v. Avery

Citations

• 119 La. 143
• 43 So. 986
• 1907 La. LEXIS 447

Syllabus

<p>1.Municipal Corporations — Licenses — Right op Village to Collect.</p> <p>The parish of Calcasieu calls in question in this suit the right of the village of De Quincey to collect and levy license taxes in said village for the year 1906, on the ground that the provisions of Act No. 17, p. 24, of 1902, did not confer such powers upon “villages.” Should the village have had such authority at all it contends it only exercised its authority late in January of 1906, and could not do so after the right of the parish to collect licenses in the town had (on the 1st of January, 1906) become vested and fixed by its own ordinances. Though “villages” were not mentioned in the first part of the first section of Act No. 17, p. 24, of 1902, among the municipal corporations upon whom additional powers were therein conferred, such, powers were subsequently conferred upon them by the last proviso of that act; they being included in the words “all municipal corporations.’! If the powers were conferred, it is immaterial as to the particular part of the section wherein the granting of the powers is shown. The section is to be taken and given effect to as a whole.</p> <p>2. Intoxicating Liquors — Taxes by Parish —Exemptions.</p> <p>The evidence shows that the village has complied with the terms upon which its right to levy and collect _ licenses was predicated. The-license taxes levied by the village having been equal to those levied by the police jury, it was exempt from the payment of parish license taxes under Act No. 142. p. 313, of 1904.</p> <p>3. Licenses — Parish License — Eeeect in Oity^-Municipal License.</p> <p>The right of the parish to levy and collect license taxes within the limits of municipal corporations was not absolute. It was held subject and subordinated to the action which might be taken on that subject by the different municipal corporations of the parish under Act No. 142, p. 313, of 1904. Its right to collect licenses in any given corporation ceased as soon as