The daily crescent. [volume] ([New Orleans, La.]) 1848-1851, 1851-05-12


submitted to the slavish doctrine This feeling,
which doubtless may be traced to the religious
sentiment Of nature exhibits itself in different
form in this country and Property is set up as the
Amounted The monarch crown y was fashioned
from the necessities of society, and when these no
longer exist, it will pass away. In this country,
that period was reached three-quarters Of century
ago. But there is an inclination to set up, in its
place. golden calf There is no absolute right in
one man to appropriate to himself any portion Of
the earth. The accumulation Of wealth is only at
ttN expense Of the many. 1t is recognized only as
mere matter Of expediency. The time NAV come.
in some remote age, when a community Of proper
ty shall exist, and all individual claims be merged
in the welfare Of society. This will occur without
violence just naturally as the seed passes through
Its various metamorphoses, and completes its cir
Gle OF progress, ending where it commenced.
Property is but the result of the social nature Of
man it is subject to the laws which man chooses
to impose.
This new egg Of Columbus contains no cock.
atrice. There is no novelty in the proposition Of
the Railroad Convention, that the public may con.
struct great works, and compel the property en-.
HANGED by it to pay portion of the outlay. How
was the New York Canal constructed? By
pledge of the public faith, and had it proved un.
successful the property Of the State was bound for
its payment
1t is true, that in this case it is proposed to levy
an assessment on the real estate directly benefited
But this is a mere question Of detail. If society
has the right to levy a tax at a-if it can compel
each member to part with any portion of his prop
erty, it can exact the whole. The Constitution of
|
lS45 has placed limit on this right, but we are
now proposing to discuss the abstract right, indie
pendent of any voluntary restraints, which them
selves may be thrown off at any time. This right
was fully recognized by the Supreme Court of this
State, who, deciding under the old Constitution,
which was silent on this point twice declared that
the Legislature had the right to assess taxes with
out control. Judge Porter delivered the opinion
from which we now quote
The Constitution of this State having affixed
no limits to the exercise of the power of taxation
BY the Legislature, it is difficult to suppose case
ia which the exercise of that power could become
the subject Of judicial interference. The onlv
objections that can be made to acts raising revenue
ls their lnexpedlency injustice, and both these
are exclusively for the consideration of those with
whom the Constitution has deposited this power.
The Legislators certainly exercise their judgments
IN deciding what taxes shall be levied, by whom
but thew touch not the authority Of the judiciary
In dong So. Lebreton u.s. Morgan, A N. s. 1873
This is the strongest case we have ever seen in
support OF the new principle of the Convention.
In 1916, crevasse occurred on MacaAy's
plantation, in the parish of Orleans The Cover
nor, without any act of the Legislature, caused it
to be stopped, and the Legislature passed law
imposing tax on the parish to reimburse the ex-
tod Al.
without authority of law, was ill-judged, extra.
VACANT and deemed to be of no utility to the
parish and that the law was unconstitutional 1t
was to this state of facts that Judge Porter applied
the principles we have quoted. Judge Porter re- |
peated these sentiments in the case of Oakey ys |
l be Mayor, ct al. Louisiana Reports, D. 11 |
This case recognized the power of the city to i'm.
pose tax on the owner of lot for paving. He
says:
There is nothing in our Constitution requir
ng taxation to be uniform. 1t is no doubt desira.
Die taxation should be uniform and wise l,epis |
allure, So far as it is practicable, will make the
'urthens OF this kind fall equally as possible on
me whole OF the country. The Constitution has
'onnded to the Legislature the power of selecting
such property as they may deem proper for taxa,
l'on But, it is said, this power may be applied to the
most iniqultous purposes-that in the exercise of |
dual, might be selected the victims of egisla- |
tive or corporate oppression, and be compelled to
pay all the expenses of the State or that, under
pretence OF raising revenue, the whole fortune of
citizen might be wrested from him. General prin-
ciples cannot be settled by extreme cases. When
they arise, they present exceptions, and are gov
armed by general rules"
It will thus be seen, that under the clause of the
Constitution Of 1912, which gave the Legislature
he power of taxation, the Supreme Court twice
ecided it was an unlimited grant. The Legisla-
ure had right, and did, in fact, exercise it, of Sc
Getting particular objects of taxatian-it made DIS
For thirty years the Legislature of this State
lad the right to impose taxes without any limita.
ion whatever. For this long period they acted on
he principle of selecting particular classes for
axation. This right, too, was based on the law of
ocety, and was only controlled by special clause
n the new Constitution So that we have here
he highest authority in support of the position,
hat society may impose what burdens it pIeases
the property within its reach, and that the right
only suspended by its own act. The Constitu-
on OF 40 has imposed the restriction and if the
mount levied is deemed taI, and not to be an
ssessment, it will be necessary to change the Con-
ltution, and this should be another urgent reason
'r the assembling of Convention.
city editor, who has written columns against
ne Jackson Railroad, makes the following admis-
ion:
The levee system OF Louisiana, by which the
normous expense OF maintaining against the in
Dads Of the Mississippi barrier that protects the
whole country, is imposed solely the front pro-
rietor, is no precedent Were the owners of
Jack lands forced to contribute to the cost of the
Works erected. IL aspSy he ,
To our personal knowledge, in four of the most
important Parishes in the State, the Levee Tax is
imposed on every acre of land in the Parishes and
he Supreme Court has decided it to be legal.
Here is the fact against the theory If the restric.
ions OF the Constitution were removed the right
would then be left where it was prior to the Con-
'titution Of 1S45. That there is no novelty in the
discrimination for taxation, is shown by the decis.
ons Of the Supreme Court of Louisiana. That
here is no agraranism in the principle, is proved
BY the reasoning of the Court in the cases cited.
That the assessment is not tax, is shown by the
definition of the term which means the revenue
applied to the support of Government. But the
True Delta says:
The forced contributions imposed in cities for
paving and opening streets-a strong legal argu-
meht against which, we have lately perused-are
esac'ed Tor works OF a strictly public, never for
those OF private character. Not cent of impost
was ever levied in favor of the Pontchartrain or
Carroton Railways upon the owners of the lots
along their respective lines
The strong legal argument which that editor
has been so fortunate as to read. we have nevs,
seen This misfortune, however. is somewba,
ihade up 10 us, by the two opinions of Judge Por-
ter. As an offset to the Pontchartran and Carroll.
Kali k.,a IL |