The village of Krotz Springs was duly incorporated under the General Municipal Corporation Law, Act 136 of 1898, p. 224; the proclamation by the Governor to that effect having been issued on January 6, 1917. Its area was then about 1,200 acres.
Just 31 days thereafter, to wit, on February 6, 1917, the village council passed an ordinance extending the city limits so as to include about 6,000 acres additional, of which some 3,500 acres were cypress swamps belonging to plaintiff.
When the village sought to collect a tax from plaintiff, he promptly enjoined the collection on the ground inter alia that the ordinance had never been promulgated in the manner provided by law, and was therefore not in force; the fact being that the ordinance was only posted in three public places in said village, as required by section 3 of said act, but was not published for three weeks in some newspaper of the village, nor in a newspaper having general circulation therein, as also required by the same section 3 before said ordinance can become operative, and during which time such ordinance may be objected to by any party interested.
But be that as it may, the attack here made upon the attempt to collect the tax, and now being considered, is not an attack upon the ordinance at all. It is simply an attack upon the right of the tax collector to proceed under the ordinance on the ground that said ordinance, whether valid or invalid, is not operative because not yet promulgated.
But manifestly a public officer cannot proceed to act upon an ordinance, even though valid, before that ordinance becomes operative by due promulgation when promulgation is required by law; and, if he attempts to do so, he should be enjoined.
Hence the only question now pertinent is whether said ordinance has been duly promulgated as required by law, and it be now too late to complain of it, or whether said ordinance has not been promulgated as required by law, and is therefore as yet not operative.
Nor does it signify, as showing that plaintiff is without interest in this controversy, that the aforesaid corporation is obligated to pay all plaintiff's taxes for a certain term. There are other obligations besides that of paying taxes which may result from plaintiff's property being converted from rural into urban property.
