Majority — Holmes J.
Syllabus
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA.delivered the opinion of the court.
This is a petition for mandamus to direct the levy of a special tax of one and one-half mills to pay claims and judgments against the New Orleans School Board, based on contracts made by the Board with teachers and others during the years 1874, 1875 and 1876 under the Louisiana Act 36 .of 1873. The ground of the petition is that under that act the contracts were authorized and were payable out of a special tax, unlimited in amount; that an attempt to limit taxation in Article 232 of the state constitution of 1898 is void as to them, because it impairs their obligation contrary to Article I, § 10, of the Constitution of the United States; Hubert v. New Orleans, 215 U. S. 170 , 175-178; and that a sufficient amount has not been levied for the years mentioned. The Supreme Court denied the mandamus, 121 Louisiana, 762, and this writ of error was brought.
The plaintiffs in error are met at the outset by a denial of the jurisdiction of this court. The main grounds upon, which the Supreme Court of the State decided the case were that the relators had been guilty of laches and that" the act of 1873 did not authorize contracts to be made by the School Board in such wise as to bind the city to levy the tax. The court did not purport' to rely upon the constitution of 1898, or any subsequent legislation, for the result. It did not purport to enforce any later
We discover nothing. If it was true that there was no contract binding the city to levy an extra tax, or that the parties demanding it had lost any rights they might. have had by laches, there was no occasion to invoke or enforce any law later than the act of 1873. Obviously, however much we consider the substance of the judgment, it discloses no question of rights under the Constitution any more than does the opinion of the state court. Un
By § 2 of the Act of 1873 the Board of Directors are to adopt an estimate of debt and expenditures for the current year, and thereafter, in October of each year, to-adopt and communicate to the City Council an estimate for the year beginning on the next January 1. By § 4 “the Council, after receiving the estimate . . . shall proceed to make provision for the support of public schools. . . .. For the purpose of such support it shall levy a tax of not less than one-fourth of one per cent,” etc. Then, by § 10, “the Board of Directors of the Public Schools shall not be empowered to make contracts or debts for the year 1873, or any subsequent year, greater than the amount of the revenue provided for according to this act, or other school laws existing, it being the intent hereof that parties contracting with said Board shall take heed that due revenue shall have been provided to satisfy the claims, otherwise they shall lose and forfeit the same.” It will be observed that the City Council is not required by § 4 to. make provision for the amount of the estimate received by it, but for the support of the Public Schools, and that the minimum limit set to its action implies that beyond iNat point it has power of control. The subsequent provisions of §10 hardly are reconcilable with any other view.
In this state of the' law the City Council levied the minimum tax Of one-fourth of one per cent, and no more, for the years 1874, 1875 and 1876. But the levy was less
Writ of error dismissed.
Cases cited
- Louisiana ex rel. Hubert v. Mayor of the New Orleans 215 U. S. 170 p. 439, p. 440
- McCullough v. Virginia 172 U. S. 102 at 117 p. 440
- Sullivan v. Texas 207 U. S. 416 p. 440
- Bacon v. Texas 163 U. S. 207 at 219 p. 440
- New Orleans Waterworks Co. v. Louisiana 185 U. S. 336 at 351 p. 440
- Weber v. Rogan 188 U. S. 10 p. 440
- Central Land Co. v. Laidley 159 U. S. 103 at 111 p. 440