New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1868-01-12
Your Obedient servant,
Ii. PERALTA, Auditor.
MR.. LYNCH TO Mr.. PERALTA.
OFFICE OF ATTORNEY GENERA.

state of Louisiana, Z
New Orleans, January IL, 1868
Hon. IL. Peralth, State Auditor;
SIR-Your esteemed favor Of the 9th
instant was received and take the first OPP
portunity 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 of your communication.
1t is unnecessary to inquire into the
power and authority of convention as
sembled under and by virtue of the suver-
eign will of the people OF state duly ex-
pressed. Let the power Of such conven-
ton be what it may we are not at this time
called upon to subject it to investigation.
The convention now in session. which
adopted the ordinance levying tax of one
mill on the dollar upon the real and NOV
able property in the state of Louisiana,
derives its existence from certain recon-
struction acts Of congress passed during the
year 1867; and | am satisfied that such con-
Vention has acquired no greater right, and
possesses no greater authority than are
bestowed upon it by the acts of congress
which called it into being.
The eighth section Of the supplemental
reconstruction act passed March %, 1867,
authorizes the convention for each state to
prescribe the fees, salary, and compensa-
ton to be paid to all delegates and other
officers and agents authorized by
that act, or necessary to carry
its purposes into effect. 1t also provides
for the collection of such taxes as may be
necessary to pay the expenses above men
toned. The constitutionality of the recon-
struction acts of congress is, for the present,
taken for granted, and it is only necessary
to ascertain and determine the extent of
the power and authority of the convention
as conferred by those statutes, Had con-
gress declared that the fees, salary, and
compensation provided for should consti-
tute debt or liability on the part of the
state Of Louisiana, and provided the levy
ing of tax as one of the means by which
the state should acquire funds wherewith
to discharge that debt or liability, then
there would be valid claim against the
state, for which it would be your duty to
issue warrant TO the proper person even
before the collected assessments reached
the treasury.
Such, however, is not the provision Of
section eight of the reconstruction act
above referred to. The state of Louisiana
by the provision of that section is neither
expressly nor by implication subjected to a
liability for any part of the compensation
fees or salaries required to be paid, nor is
she made debtor for any part thereof.
Congress simply authorized the conven-
ton to establish the amount of its expenses
and to levy upon and collect from the
property Of the people of the state such tax
as may be required to pay those expenses.
The law does not require that the taxes
thus collected should be deposited in the
state treasury. There is, therefore, no liza
bility on the part of the state to pay any
sum whatever until the collected taxes
shall have reached the hands of the treas
rer,snd then only to the amount deposited
Under such circumstances, concur with
you in opinion that you have no right to
grant warrants covering the expenses OF
the present convention until there shall be
funds in the treasury arising from the col
lection Of the tax levied TO meet such ex-
penses.
Very respectfully your obedient servant,
B. L. LYNCH,
Attorney General.