The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1868-01-29
OFFICE OF ATTORNEY GEM.
STATE OF LOUISIANA,
New Orleans, Jan. II,

Hon. II. Peralta, State Auditor:
Sir-Your esteemed favor of the 9th
inst. was received, and | take the first op
nortunity presented to me during the pres
sure Of my official duties, to place you in
possession of my views in relation to the
subject matter your communication,
1t is unnecessary to inquire into the
power and authority of q convention as
sembled under and by virtue of the sover
eign will of the people of a State duly ex
pressed. Let the power OF such tconyen
ton be what it may, we are called upon tc
subject it to investigation.
The convention now in session, which
adopted the ordinance levying a tax Of one
mill on the dollar upon the real and'movea
BILE property in the State of Louisiana
derives it's existence from certain recon
struction acts of Congress, passed during
the year 1867, and am satisfied that sucf
conyentionghas acquired no greater right
and possesses no greater authority than arr
bestowed upon it by the acts oil Congress
which called it into being.
The eight section of the supplemental
reconstruction act, passed March, 23d
+, 1867, authorizes the convention for eacf
State to prescribe the fees, salary and com
pensation to be paid to all delegates ant
other officers and agents authorized by
that act, or necessity to carry its purposes
into effect. 1t also provides for the col
lection of such taxes as may be necessary
to pay the expenses above mentioned
The constitutionality Of the reconstruc
ton acts of Congress is, for present purpo
ses, taken for granted, and it is only neces
rary to ascertain and determine the ex
tent of the power and authority Of the con
yention as conferred by those statues
Had Congress declared that the fees, sala
ry and compensation provided for shoult
constitute debt or liability on the par
of the State of Louisiana, and provided
the leyying of tax as one of the means BY
which the State should acquire funds where
with to discharge that debt, or liability, theI
there would be valid claim against tht
State, for which it would be your duty t.
issue warrant to the proper person, ever
before the collected assessments reached
the treasury.
Such, however, is not the provision o
section eight of the reconstruction ac
above referred to. The State of louisa
Ia,,by the provision Of that section, is nei
Their expressly nor by implication subjec
ted to liability for any part Of the com
pensatton fees or salaries required to b
paid, nor is she made a debtor for any par
thereof.
Congress simply authorized the conven
ton to establish the amount of its expen
SEES, and to levy upon and collect from thu
property of the people of the State sucl
! tax as may be required to pay those ex
penses. The law does not require that tht
taxes thus collected should be deposited il
the State Treasury. There is therefore nc
liability on the part of the State to pay any
sum whatever, until the collected taxes
shall have reached the hands of.the treas
urer, and then only to the amount deposit
ted.
Under such circumstances | concur with
you in opinion that you have no right to
grant the warrants covering the expenses
Of the present convention, until there shall
be funds IN the treasury arising from the
collection of the tax levied to meet such
expenses. Very Respectfully,
Your 0bedient Ser'vt.
B. L. LYNCH,
Attorney General