State ex rel. Arkansas Southern R. v. Knowles

Citations

• 117 La. 129
• 41 So. 439
• 1906 La. LEXIS 656

Syllabus

<p>1. Taxation — Railroad Aid Tax — Collection.</p> <p>Where, under article 242 of the Constitution of 1879, and Act No. 35, p. 44, of 1886, and Act No. 153, p. 191, of 1894, upon the petition of property taxpayers, and agreeably to the promulgated result of a special election, a tax of five mills is levied, for 10 years, in aid of the construction of a railroad, such tax is to be collected each year, during the term thus fixed by the petition and election, upon the basis of the assessment of each year.</p> <p>2. Municipal Corporations — Aid to Railroads — Election—Petition.</p> <p>Under article 242 of the Constitution of 1879 and Act No. 35, p. 44, of 1886, and Act No. 153, p. 191, of 1894, the petition of the property taxpayers calling for an election upon the question of a tax in aid of the construction of a railroad need not specify the amount to be raised, the law mentioned being, in that respect, complied with when the petition designates a rate, or percentage, and-a period, of taxation within the limits fixed by it, and such rate or percentage receives the requisite votes at the election.</p> <p>(Syllabus by the Court.)</p>