Ayers Asphalt Pav. Co. v. Loewengardt

Supreme Court of Louisiana

Ayers Asphalt Pav. Co. v. Loewengardt

33 So. 553, 109 La. 439, 1903 La. LEXIS 394

CourtSupreme Court of Louisiana

DecidedFebruary 2, 1903

DocketNo. 14,193

StatusPublished

Cited by3 cases

This text of 33 So. 553 (Ayers Asphalt Pav. Co. v. Loewengardt) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ayers Asphalt Pav. Co. v. Loewengardt, 33 So. 553, 109 La. 439, 1903 La. LEXIS 394 (La. 1903).

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Opinion

PROVOSTY, J.

This suit is to recover an amount of $438.71, alleged to be due by the defendant for his proportional share of a local assessment levied to defray the expense of paving the street upon which his property fronts.

The amount involved being under the lower limit of the jurisdiction of this court, the afipeal has been brought here on the supposition that the local assessment in question is a “tax, toll or impost,” within the meaning of the article of the constitution giving to this court jurisdiction of all cases involving the .constitutionality of any “tax, toll or impost whatever.”

In determining its jurisdiction, irrespective of amount involved, this court 'has made a distinction between assessments imposed by the sole authority of the government, and those imposed at the instance of the taxpayers. It has held that it has jurisdiction of cases involving the former class of assessments, but not of cases involving assessments of the latter class. The assessment in this ease is of the latter class, and the appeal must be dismissed. Shreveport v. Prescott, 51 La. Ann. 1895, 26 South. 664, 46 L. R. A. 193; Fayssoux v. Denis, 48 La. Ann. 850, 19 South. 760.

The appeal is dismissed.

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PROVOSTY, J.

This suit is to recover an amount of $438.71, alleged to be due by the defendant for his proportional share of a local assessment levied to defray the expense of paving the street upon which his property fronts.

The amount involved being under the lower limit of the jurisdiction of this court, the afipeal has been brought here on the supposition that the local assessment in question is a “tax, toll or impost,” within the meaning of the article of the constitution giving to this court jurisdiction of all cases involving the .constitutionality of any “tax, toll or impost whatever.”

In determining its jurisdiction, irrespective of amount involved, this court 'has made a distinction between assessments imposed by the sole authority of the government, and those imposed at the instance of the taxpayers. It has held that it has jurisdiction of cases involving the former class of assessments, but not of cases involving assessments of the latter class. The assessment in this ease is of the latter class, and the appeal must be dismissed. Shreveport v. Prescott, 51 La. Ann. 1895, 26 South. 664, 46 L. R. A. 193; Fayssoux v. Denis, 48 La. Ann. 850, 19 South. 760.

The appeal is dismissed.

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Bluebook (online)

33 So. 553, 109 La. 439, 1903 La. LEXIS 394, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ayers-asphalt-pav-co-v-loewengardt-la-1903.

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