Case ID: la-ann_4/html/0328-01.html
Source: Caselaw Access Project
Author: {"author": "Eustis, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The First Municipality v. Manuel.
    The ordinance of the Gí-cncral Council of the First Municipality of New Orleans, of 28 Nov.; 1843, imposing a tax on all retailers of soda-water, with the exception of apothecaries, iá not illegal nor unconstitutional; nor will the fact that the party had paid for a license as á confectioner; exempt him from liability for the tax.
    APPEAL from the decision of a justice of the peace in New Orleans. Thd appellant resisted payment of the tax on the grounds: 1st. That it was illegal and unconstitutional. 2d. That having obtained a license as a confectioner, hU could not be Subjected to another tax for retailing'soda-Water, or any other article in the line of his business.
    
      Preaux and Morel, for the plaintiffs.
    
      Schmidt, for the appellant;
    cited Const: art. 127.
   The judgment of the court (King, J. absent,) was pronounced by

Eustis, C. J.

This is an appeal taitón from a judgment of a justice of the peace of New Orleans, by which the amount of a tax, and the price of a license, were adjudged to be dire by the defendant, by virtue of an ordinance of the General Council of New Orleans, imposing Said tax bn the retailers of soda-water in the city, with the exception of apothecaries.

We think this ordinance is not illegal, but is warranted by a fair construction of the act of the 12th of January, 1842, entitled “ Ati act explanatory of the powers of the General Council of the city of New Orleans.”

Judgment ajjirmecL