State v. Delgado & Co.

Citations

• 107 La. 72

Syllabus

<p>Syllabus.</p> <p>When the State Tax Collector proceeds to enforce the payment of additional licenses, for past years, exceptions and defenses to the effect that the licenses have been paid upon the basis of sworn statements, made by the party proceeded against and accepted by the then tax collector, and that such collector, or his successor, is without authority so to proceed, and is estopped; that the law providing for the collection of such licenses has been repealed; and that the law under which the proceeding is conducted confers no authority therefor; that the collector has failed to proceed promptly, with his collections, to keep a license register, and to furnish a list of delinquents ; and that he has no right to demand penalties, present questions which affect not the constitutionality or legality of the tax, but the remedy of the State and the alleged omissions, errors and unauthorized proceedings of her officers in the matter of enforcing payment of such tax, and, hence, confer no jurisdiction on this court.</p>