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POLICE JURY v. ALL TAXPAYERS, ETC.

No. 53352.

278 So.2d 474 (1973)

The POLICE JURY OF the PARISH OF WASHINGTON, State of Louisiana, Acting as the Governing Body of Industrial District No. 1 of Said Parish v. ALL TAXPAYERS, PROPERTY OWNERS AND CITIZENS OF INDUSTRIAL DISTRICT NO. 1 OF the PARISH OF WASHINGTON, State of Louisiana, Including Non-Residents Owning Property or Subject to Taxation Therein, and all Other Persons Interested in or Affected in any way by the Issuance of Industrial Revenue Bonds of the District and Albert G. Branch.

Supreme Court of Louisiana.

May 24, 1973.

Attorney(s) appearing for the Case

Woodrow W. Erwin, Dist. Atty., Foley, Judell, Beck, Bewley & Landwehr, J. Hugh Martin, Harold B. Judell, New Orleans, for plaintiff-applicant.

Talley, Anthony, Hughes & Knight, Richard F. Knight, Bogalusa, for defendants-respondents.

Sanders, Miller, Downing & Kean, R. Gordon Kean, Jr., Kantrow, Spaht, Weaver & Walter, Byron R. Kantrow, Sr., Benton, Benton, Benton & Dodson, Fred G. Benton, Jr., Fred G. Benton, Sr., Taylor, Porter, Brooks & Phillips, Frank W. Middleton, Jr., Joseph F. Keogh, Parish Atty., Baton Rouge, Samuel C. Cashio, Dist. Atty., Cox, Huppenbauer, Michaelis & Osborne, John W. Cox, E. E. Huppenbauer, Jr., New Orleans, for amici curiae.

SUMMERS, Justice.

In order to encourage location of, and addition to, industrial enterprises in this State, the Legislature enacted Act 520 of 1964 (La.R.S. 39:991-1001). By the terms of that legislation, the governing bodies of taxing subdivisions of the State are authorized to issue bonds by resolution. These are to be "limited obligations" of these bodies, "the principal of and interest on which shall be payable solely from the income and revenue derived from the...

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