" In Hulin v. Road District No. 4, 165 La. 443, 115 So. 650, it is held that the principle that the burden of taxation must be distributed in equal proportion to benefits received has no application to the imposition of a road district tax for the purpose of building, maintaining, and improving the roads of the district. In Myles Salt Co. v. Board of Commissioners of Iberia St. Mary Drainage District, 239 U.S. 478, 36 S. Ct. 204, 60 L. Ed. 392, the court said: "It is to be remembered that a drainage district has the special purpose of the improvement of particular property and when it is so formed to include property which is not and cannot be benefited directly or indirectly, including it only that it may pay for the benefit to other property, there is an abuse of power and an act of confiscation."
It cannot be annulled as to a part and maintained in part. The case of Hulin v. Road Dist., 165 La. 443, 115 So. 650, has no pertinent application to this case. In that case a large body of marsh lands was included in a road district along with a lot of high lands, and the contention was made that the marsh lands would not be benefited from the proposed roads.
In Judice v. Village of Scott, 168 La. 111, 121 So. 592 (1929) the court found that taxes to be imposed to pay the debt service of general obligation bonds issued for the purpose of paving and improving the sidewalks were "to be regarded as a tax imposed for the benefit and general welfare of the parish, municipality, or district, to which all of the taxable property within its limits may be lawfully subjected, without regard to benefits, positive or relative, conferred or not conferred, upon lands of particular persons. Williams Cypress Co. v. Martin, Sheriff, 144 La. 767, 81 So. 307; Hulin v. Road Dist. No. 4, 165 La. 443, 115 So. 650. However, as to the revenue bonds, which are secured by the income and revenues derived from the operation of the system, the governing authority may impose a service charge against the owners of the real property, in an amount sufficient to operate and maintain the utility and to pay the debt service on the bonds.