New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1868-05-08


ial OF May I'D, 1867, aud signed by
w. LYMAN, Paul L. Theird
E. T. Felowcs, w. ". Howe
James G.. TalterrO, Henry B Kelly
r. X. Howell H. NJ. Hyams
Chas. LeaumOnt Harry T. Hays,
s. w. Thomas, j. Ad. Rozler
q. LrplHntier, JOhh II. New
2. a. Ducros, Jr., W. H Hunt,
3. C. Mix, II. NJ. Spotfurdl
Alfred Philips, Julien Michel
l.. L, SimmOBds, j. B. COrtOu,
Henry c. Millcr, J. @. A. Fellows,
r. H. Brown, WIN. Il Holmes,
c. e. Whitney, e. d. Craig,
John Finney, John Mckee.
E. Pearson, J. NJ. Mcdonnell
Walter H. Rogers, r. G. Campbell,
II. A. Ogden, ID. A. Pardee,
Cooley & Phillips, Henry Dennis,
G.. A Breaux. @. A. johnson,
Chas. b. Singleton, NJ. A. Doute,
A. l. Tissot J. NJ. Duhammcr
c. +. Schmidt, II. J. Leovy,
Geo. l.. Bright, T.. W. Huntington
Randell Hunt, Geo D Lacey,
C. Hunt, John Claiborne,
W. o. Dcnegrc, W. B. StansbUry
S. A. Bartlette, Geo. W. Brown
VIM. r. Mills, Thns. Curry
TIL. McCay, Z. MichiHard.
David Stuart, W. 3. Du BuIssCu,
l.. r. Walker, w. 3. koOutZ
Z. 7. Merriet, W. C. Budd,
E. A, Bradford, Dan W. Adams
rhos. Alien Clark, Tnus. l.. Byue
J. Livingston, W. II. Foster,
L. l.. Leovy, ". Cambray
bentinCk Egan, =. Fusellier,
j. N. Beckwith, VIM, Ward.
Praying for the same without fua! action
in your Board, but the crippled condition of
our city finances has at alt times constrained
me to decline presenting the subject for
your consideration. have recently been
informed that the property which was
selected by Joint committee of the Council
some months since, and the report of that
committee was accepted BY the Board of
Assistant Aldermen and reported to the
Board of Aldermen Tor concurrence, but
was not further acted ~ can
now be purchased without d pieting
the treasury, as the owner will accept
the guarantee of the city to pay annually
the tax of one half of one mill on the dollar
OF taxable property, as prov jded by au act
of the Lesi,lature, March IS, 1853, providing
for a Court House, and l would row
recommend immediate action, on this
unfinished business, emanating from the
Board of Assistant Aldermen, and that you
now concur in appointing u committee to
close the purchase, as the necessity is ap-
parent to all who may visit our court rooms
as they are, and the tax for th As purpose
for each person is so insignificant as to do
of our citizens may indulge in on the sub
ieCt Of taxation.
Very respectfully,
L. HEATH, Mayor.
COMMUNICATIONS FROM OFFICERS Or TEE CITY.
The following communication from the
City Attorney, in reply TO the reference TO
him by the Board of a message from the
Mayor with regard to the collection Of the
tax to pay the interest OF the consolidated
debt, was received:
OtErcE CITY A roEAEz,l
Room No. 10 City Hall,
New Orle4Rs, -, l56s.
To the Honorable the Board OF Aldermen Of thu City
OF Now Orleans.
GENTLEMEN Upon the communication of
the Mayor to the Board Of Aldermen, rec.
ommendiug that all that portion of the
taxes levied on amount of the consolidated
debt and railroad bonds be collected in
United States currency, in accordance with
d resolution passud by the Commissioners
OF the Consolidated Debt, anG also suggest
ing an amendment of article 1865 of 0rdi-
nance No. 26l5, page $50, Leovy's Digest, EDd
which you have referred to me fo- my
opinion.
have the honor to report that the several
ordinances authorizing the issuing Of city
notes, declare that those notes shall be
receivable for all debts due the CITY, and
for the redemption of the same the resources
and property Of said city are pledged. The
unpaid taxes at the time of their emission
were also pledged for their redemption.
The preamble Of ordinance No G251 recites
| "That the collection of taxes due tue city of
New Orleans not being sufficiently prompt
to provide for the necessities OF the city
treasury, it became necessary to issue notes
! to meet the current expenses OF this city =
consider that the faith of the city was
pledged to the note holders, that the said
| notes would be received in payment Of all
taxes due the CITY, and it is bat just that the
| promises OF the city shonld be- faithfully
kept.
1t is impossible to reconcile article 1905,
page 49, Ieovy's Digest,w with the ordinances
of more recent dates creating those city
i notes. That article which says that it shah
not be lawful for any Treasurer Of tie city
of New Orleans to receive in payment Of any
tax due the city of New Orleans for the
payment of the interest on the consolidated
debt, or the interest on bonds Issued to any
railroad company, anything except money
| consider as repealed by these new ordl
nanccs.
As a general rule all taxes should be plid
in money taxes being necessary for the
suDnort Of Government, can not DG cOmpen-
stated with debts due by the city but the
case ia different when the city voluntarily
enters into a compact with the holders Of its
notes and promises to receive them in pay
ment of All debts due tho city, aud pledges
the whole of its revenues aud resources tor
their redemption. believe that such COZ.
tract vests the holder Of said notes with
rights which courts of justice may enforce.
/ am therefore of opinion that city notes
should be received in payment Of the tax
for theinterest on the consolidated debt ana
railroad bonds.
Upon the second part of the colamunica-
ton of the Mayor, Recommending the repeal
of'the third section Of ordinance No. l13,
new series, page ago, LeOvy's Digest, staying
the collection of taxes for the years 1861.
1852, 1868, and 1864, am Of the opinion that
the repeal of this ordinance would not
enable the city to collect the said taxes, aLd
that any city ordinance contrary to the
general laws Of the State would be null. The
Legislature has thought proper 10 suspend
the collection Of those taxes until q period
Of time which has NJ vet expired. Article
No. lA9. Session Acts 1867, provides that the
taxpayers Who are still indebted for tlelr
State, parish, or municipal or city taxes ~.
those years shall be discharged from ali
Indebtedness upon the payment OF the lare
Of the tax bills due by fhenA provided me
same is paid within Two NeaFs rom the pas
sage Of this act lssIl ana asaln
by the act No. 90 Aels 1907, spprOV.
ed March s, 1851 etion Of state snd
parish tAxeB CUE years 1889, ApoAs
lSsa, 1868. and la e9aRended unttA sac
frst January, 1875 -
am Of 0ainion seat lle ta'rd seetaeq ..
ordinance No. Us Fie-s eAsala Aes
rsFs .4 n4.. Al 1 rrsn