U.S. Supreme Court
Stewart v. Jefferson Police Jury, 116 U.S. 135 (1885)
Stewart v. Jefferson Police Jury
Submitted November 18, 1885
Decided December 21, 1885
116 U.S. 135
The act of the Legislature of Louisiana of 1872 prohibiting, with some exceptions, parish tax levies in excess of one hundred percent of the state tax for the year was the measure of the taxing power of parishes in that state in 1874, 1875, and 1878.
The authority given by the act of the Legislature of Louisiana of 1869 to a judge rendering a judgment against a parish to order a levy of taxes sufficient for its payment was taken away by the act of 1872, limiting parochial taxation to one hundred percent of the state tax for the year for all amounts in excess of the limit fixed by the latter act.
The facts which make the case are stated in the opinion of the Court.