50 La. Ann. 356 | La. | 1898
The opinion of the court was delivered by
The defendant appeals from the judgment maintaining the injunction obtained by the plaintiff, restraining the collection of taxes on his property assessed by defendant.
The ground of plaintiff’s suit is that the limits of the city of Lake Charles are fixed by the charter of the city granted in 1867; that his property is beyond those limits; that the corporate authorities have illegally levied taxes on plaintiff’s property under color of certain proceedings for the extension of the city limits, and these proceedings are attacked as affording no warrant for the levy of the taxes sought to be enjoined. The defendant excepted to the suit on the ground that since its institution the taxes had been paid by a citizen, and hence, there was no longer any subject of controversy; it is also claimed the plaintiff is estopped from contesting the annexation because of benefits derived by him from the City as extended, and the defence insists that the city limits have been extended so as to embrace his property, and that these proceedings can not be assailed by him in this form of controversy.
If the plaintiff had a cause of action against the city, it seems to us his suit is not to be dismissed because a third party without the consent or knowledge of the plaintiff pays the tax, the collection of which plaintiff enjoins. We think the motion to dismiss, on this ground, was properly overruled.
An examination of the testimony on the defence of estoppel,
It is urged that a municipal corporation claiming to have enlarged its territory in accordance with law, is protected from collateral attack upon the corporate capacity it asserts. The proposition we are called on to affirm, varied in form, is that notwithstanding the conditions prescribed by law for extending the limits of towns and cities, there can be no denial by the taxpayer or citizen of the corporate capacity, when the municipal corporation urges its demand against him based on the extended jurisdiction claimed by the corporation, bub conferred upon it only on the conditions exacted by the statute. The extension of the limits of towns and cities involve not only the interests of the citizen, but political consequences of importance. Such extensions diminish the territorial jurisdiction of parishes placed by the organic law under the control of the police jury. Constitution, Arts. 249, 250, et seq. The boundaries of parishes can not be changed except in the mode pointed out by the law, bub on the argument advanced in this case the territory of the parish must be deemed to be curtailed whenever any municipal corporation, within its limits points to the law authorizing the extension of corporate limits on certain well defined conditions, and avers compliance with the statute. If the municipal corporation is on the parish line, the same line of argument would maintain that the boundaries of contiguous parishes must be accepted as altered, whenever the municipal corporation avers an extension of its limits into an adjoining parish and holds up this
We have considered the proceedings by which the enlargement of the lands of Lake Charles is claimed to have been effected. This •extension, attempted first in 1884, was abortive, because there was no law to authorize it. We adhere to the conclusion that the Act No. 110 of 1880, authorizing the amendment of city charters, afforded no warrant for the addition to Lake Charles sought to be accomplished in 1884. The Act No. 105 of 1892 carefully prescribes the mode of enlarging the territory of cities or towns. The preliminary •step is the petition to be signed by one-third of the owners of property within the territory contiguous to the city, proposed to be added. The petition in this case came from residents of the city, i. e., the ■original city as well as of that territory proposed to be added, but which seems to have been treated as part of the city. As might be «expected, the petition, not as contemplated by law, from owners •exclusively in the proposed addition, but indiscriminately signed by residents of the original city or as claimed to be extended, would make it difficult to ascertain whether it contained the signatures required by law. The plaintiff claims the proof' not only fails to -show the requisite signatures, but affirmatively shows that the prescribed signatures were not obtained. An examination of the testimony fails to satisfy us this requisite was complied with. Upon that all subsequent action under the statute depends. Layton vs. Monroe. Without observing the first requisite the later proceedings exhibited a wider departure from the statute. By its terms successive elections are to be held to ascertain the sense of the people in reference to the proposed extension, one by the electors in the territory proposed to be added, the other by the electors in the city to which the addition is to be made. But one election was held, and that by the electors of the city, the addition treated as part of it, before, under the law, it could become part of the city. At an election thus held, while it appears a majority vote was cast, it must be accepted as difficult to show that a
It is therefore ordered, adjudged and decreed that the judgment of the lower court be affirmed, with costs.