The south-western. [volume] (Shreveport, La.) 1852-1870, 1867-06-26
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Hea: i. q, Lynch, Attorney General ef ~ SAFE
Is Louisiana
Sri have the A9aa4 sIaH55 te yatie epsisiaara
ton tia enclosed pa5e DECISIONS Feaaeres by isell
the Sixth District Court Of this city and the Supreme
Court, in the case Of the State Of Louisiana vs. S.
1 Kennedg & Co., and beg being Informed whether un
Der these rulings the law of April f. 1866 remain
absolutely imperative, or whether its provisions ar
still susceptible Of being enforced in cases in which
change in ownership in the condition OF the mer
chandise has taken place in the State.
There exist in Louisiana large mercantile house.
that purchased for their account within and with
out the State imported goods. which they keep, more
or less in the form until an opportunity offer
itself for selling the same in the original in diff
| ferent condition
Trusting that you will please give this matter you
earliest attention, and communicate to me the desired
information,
have the honor to remain,
Very respectfully,
Your obedient servant,
II. PERALTA State Auditor.
OFFICE OF ATTORNEY GENERAL, I
New Orleans, June Is, 1867.
Hon. H. Peralta, State Auditor:
Sir-I have to acknowledge the receipt OF your es
teemed favor Of the 18th inst in which you express
desire to be informed whether if arder the decision
of the Supreme Court of this State in the case of the
g State of Louisiana vs. S. II. Kennedy & Co., the law
of April 4, 1865 remains absolutely imperative, or
if its provisions still susceptible of being enforced
in cases in which change in the ownership or IN the
condition of the merchandise has taken place in this
State. Section Sd of the act of the legislature, tc
which you have referred, reads as follows:
Be At further enacted, etc, That there shall be as
SpSSpu and collected the OF quarter OF
per cent on the annual gross sales and receipts oil
each and every person pursuing any trade profession
occupation whose annual receipts exceed the sum
of $4,000"
This section, literally and rgdly construed, is uni
yeTsal in its application and extends to all annual
gross sales without distinction Since, however, the
Supreme Court of this State has declared that section
unconstitutional SO far it applies to the cases re-
ferred to in the opinion of the court proper inter
probation of the statute will justify you in regarding
section as embracing the two following classes for
assessment, viz: 1st, an assessment of the annual
gross sales Of property belonging to non-residents of
Louisiana, brought into the State for sale; and 3D.
assessment of the annual gross sale of property be-
longing to residents of Louisiana, and there sold.
An assessment against the first mentioned class has
been held by the Supreme Court of this State to be in
violation of the Constitution of the United States but
this declared unconsttutionalty cannot have the eff
feet of rendering the law unconstitutional in its apD
cation to the second class.
statute unconstitutional in one Of its provisions
is not necessarily so in its entirety. That portion of
the statute which is in opposition to the organic law
must be held to be void, and that part of it in har
mony with the Constitution must have effect This is
the rule of Interpretation applied by the courts-a
rule which should more rdidy obtain in the nterpre
taon Of revenue statutes having for their object the
providing of means for the support Of the State
1t is, therefore, my opinion that the law of April
4th 1866, is not absolutely imperative, but that
aofia tn aanfl thra acpF
property, belonging to residents of Louisiana, and
there sold it has full force and effect not being in
tagonsm to the decision of the Supreme Court in the
Of the Estate of Louisiana S. Fl. Kennedy &
Co." Very respectfully, etc,
(Signed) B. L. LYNCH, Attorney General.