James Clark McReynolds

“ 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. ”

“ 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. ”

“ 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. ”