ST. LOUIS & SOUTHWESTERN RAILWAY COMPANY
v.
NATTIN, TAX COLLECTOR
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A railroad company challenged a Louisiana parish's creation of a consolidated road district and the resulting ad valorem tax assessed against its property, claiming the taxing procedure violated constitutional protections and failed to provide adequate notice. The Supreme Court affirmed the dismissal of the complaint, holding that a local legislative body properly authorized by state law may impose general ad valorem taxes on all property within its jurisdiction, including that of common carriers engaged in interstate commerce, without violating the Federal Constitution, and that prior notice and hearing before assessment is not constitutionally required.
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Mr. Justice McReynolds delivered the opinion of the Court.
This cause was heard by a specially constituted District Court — three judges. Jud. Code, Secs. 283, 266. It dismissed the bill and directed that the costs, together with ten per cent, damages, be assessed against appellant. The opinion of the court, considered with the argument here, so plainly demonstrates the lack of merit in the claims advanced that we need not discuss them at length.
The appellant owns a line of railroad lying partly in Bossier Parish, Louisiana, also-all stock of the corporate owner of the bridge over Red River at Bossier City. Purporting to proceed as directed by the state statute, the Police Jury of that Parish undertook to create from the major part of its territory a Consolidated Road District, to issue bonds thereof to pay for constructing a highway therein and to lay an ad valorem tax upon all property within the District to meet the obligation. Appellant asked for an injunction prohibiting any attempt to collect the taxes levied and assessed for the year 1926. None of the alleged grounds for relief is substantial.
In Louisiana the police jury, subordinate to the state legislature, is the governing body of the parish. A statute of the State empowers these juries to create road districts from such'portions of their parishes as. they may determine and, with the approval of a popular vote, to construct roads and issue bonds to pay therefor. . The validity of this statute is challenged upon the ground that it fails to provide the taxpayer with proper opportunity to be heard. A sufficient short answer is-that under the repeated decisions here this is. not essential. Valley Farms Co. v. Westchester County, 261 U. S. 155, Hancock v. Muskogee, 250 U. S. 454. But here in fact the appellant had abundant opportunity to present objections to the proposed plan.
We find nothing in the Constitution of Louisiana, when reasonably construed, which inhibited the collection in 1926 of a tax partly, intended to supply funds to meet installments of principal and interest upon bonds maturing in March, 1927.
As the assailed tax was general and ad valorem, its . legality does not depend upon the receipt of any special benefit by the taxpayer. - The local statutes provided ample opportunity for the appellant to contest the valuation-of its property for taxation purposes.
Without doubt a local legislative body, when properly authorized, may lay general ad valorem taxes .upon all..property within its jurisdiction, including that of common carriers engaged in interstate commerce, without violating the Federal Constitution. That such taxation does not amount, to regulation of interstate commerce is settled doctrine.
The decree below is affirmed.
Affirmed.
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Dodge Taylor v. Williams, 142 Fla. 402 (Fla. 1940)…5 Fla. 530, [*408] 116 So. 449; Lee, Compt., v. A. C. L. Ry., filed January 2, 1940. The taxes are not required to be measured by actual or immediate special benefits to lands or to the inhabitants of a district. See St. Louis & S. W. Ry. v. Nattin, 277 U. S. 157, 48 Sup. Ct. 438, 72 L. Ed. 830. The Tennessee and other authorities as to power of the legislature to create or authorize taxing districts, cited by counsel for appellant, do not control under the interpretation of the Florida Constitution. The Co…1 / 2
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Burnett v. Greene, 105 Fla. 35 (Fla. 1931)…19 C. J. 615, McMullan v. Newmar Corporation, supra. Houch v. Little River Drainage Dist., 239 U. S. 254, 281 U. S. 74. A more recent case, Memphis & Charleston Railroad Co. v. Pace, 75 Law. Ed. 315. See also St. Louis & S. W. R. R. Co. v. Nattin, 277 U. S. 157, 72 Law. Ed. 830; Valley Farms Co. v. Westchester Co., 261 U. S. —, 67 Law. Ed. 585; Miller & Lux v. Sacramento & S. J. Drainage Dist., 256 U. S. 129, 65 Law. Ed. 859; Missouri Pacific Railroad Co. v. Western Crawford Road Improvement Dist., 266 U.…
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Martha Bright Farms, Inc. v. Broward Cnty. Port Auth., 117 Fla. 361 (Fla. 1934)…commerce with Florida as well as for local commercial purposes. See Jinkins v. Entzminger, 102 Fla. 167, 135 So. 785; Milheim v. Moffat Tunnel Improvement District, 262 U. S. 710, 43 Sup. Ct. 694, 67 L. Ed. 1194; St. Louis S. & W. R. Co. v. Nattin, 277 U. S. 157, 48 Sup. Ct. 438, 72 L. Ed. 830; Memphis & C. R. Co. v. Pace, 282 U. S. 241, 51 Sup. Ct. 108, 75 L, Ed. 315. On January 5, 1934, after the original opinions in the mandamus cases were filed, December 7, 1933, taxpayers in different portions of Brow…1 / 2
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Valley Farms Co. of Yonkers v. Cnty. of Westchester, 261 U.S. 155 (U.S. 1923)
- Hancock v. City of Muskogee, 250 U.S. 454 (U.S. 1919)