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State of Louisiana Nelson v. Police Jury of the Parish of St. Martin, in the Third judicial district court for the parish of St Martin, in Louisiana, a judgment against the parish for $4,500, with interest at 8 per cent per annum from October 5, 1868 At that time the law of Louisiana provided that whenever a judgment for money was rendered by any court of competent jurisdiction, against a parish of the state, the judge rendering it should, 'in the same decree, order the board of assessors or parish officers, whose duty it is to assess taxes, forth with to assess a parish tax at a sufficient rate per centum upon the assessment roll of the current year to pay and satisfy said judgment, with interest and costs' Rev St La § 2628 The law also declared that in such decree or judgment the judge should provide that the state or tax collector should 'proceed forthwith to collect the tax' in the same manner that parish taxes were collected, and that the proceeds should constitute a special fund out of which said judgment, interest, and costs should be paid, and should not be diverted to any other purpose, provided sufficient proof was furnished to him that there were no funds in the parish treasury to satisfy the judgment Id § 2630 In pursuance of these provisions, the judge of the Third judicial district court entered, ith the judgement rendered on the twenty-ninth of November, 1873, a decree for the assessment and collection of a parish tax to pay it, and directed the collector to proceed at once to collect the tax That judgment and decree are as follows: .
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