Samuel Freeman Miller,
Louisiana ex rel. Stewart v. Jefferson…
“ To this the court, in its opinion, replies that the act of 1872 being an absolute limit to the power of taxation by the parish authorities, any order of the court rendering the judgment should be in subordination to that limit, and must have been governed by it. So that, though the power of a court to order a levy sufficient to pay its judgment, as a part of the judgment itself, may have remained, it could levy by that order no tax beyond the limit fixed by law at the time the contract was made, unless that limit had been enlarged instead of diminished by subsequent statutes. ”
