New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-09-08
by Mr.. Emlcy was report of the Admin
isfrator of Assessments, on the Same sub
ject, which report was read Is follows:
DxpAkrxxsr OF AsssssxKErs,l

ject, which report was read Is follows:
DxPAkrxESY OF AsssssNEHrs,l
August, 1870.
The petition Of the owners of the South
ern Cotton Press establishment, and the
lengthy brief of their attorney, have been
in nv hands a month or more, and have
had a patient, diligent and most careful ex-
animation not only by myself, but by men
yersed in law and distinguished for ability
in the legal profession.
The points are these: The owners OF this
cotton press ask exemption from taxes Tor
the year of 1864, because the press then, ana
during that year, was in the use and occu-
patton of the United States military forces,
and because the property was taken posses
sion of ri ct arms by order of the com
mauding general, and because no compensa-
ton was ever stipulated. asked or gwen tor
such occupancy.
can not reply at length to the different
points cited by the attorney OF petitioners III
srpport of their claim, and as l must be
necessarily brief, can only say that he has
indisputably cited great authorities; but,
that he starts out with a carolina! error,
namely. that of asserting that the property
was taken p0ssession of by virtue OF eminent
Gomniu. whereas, the Federal commander
claims. and Congress sustains, that 1t was
property captured" from an enemy, in an
cnemy's country, during the war.
The act Of the Louisiana Legislature OF
1866, which exempted property so occupied
from taxation. was cancelled and annulled
by the adoption IF the constitution Of 1863,
which paragraph 149) expressly PROHIBITS
any abatement or exemption from taxes,
such rs the Legislature OF 1866 had conten-
plated.
The Supreme Court Of this State, also,
has already lin the case of Burthe VS.. CITY
of Jetferson) declared this article, li9,
L., ny raC
| furthermore, has passed a law prohibiting
payment of rent for al such property as
| was occupied by United States troops III the
rebel States during the war.
! Thus we find ourselves hemmed IN on all
sides, and. even if kindly disposed, pre-
vented entirely from granting relief.
The chance Of escape which petitioners
| counsel seems to think he has found, is the
| plea that the act OF 1866 gave vested
right" which could not be disturbed by
| subsequent legislation or constitutional
enactment. The lawyers also herein adj
| wise me that the Attorney is wrong. Thus
| it will be seen at once. that there is not the
| slightest chance left for the unfortunate
owners, except to pay the debt
| Respectfully submitted to the Depart
| ment Of Commerce. by order OF the Council.
II. BONZANO, Administrator
After considerable discussion Mr. Shaw
moved substitute 10 the resolution OF the
| Administrator of Commerce, that the City
| Attorney be instructed to suspend iAdetl-
nitely all proceedings in relation to the
| Judgment and execution for taxes for the
year 1864 against the Southern Cotton Press
until the further order OF the Council.
The resolution authorizing j. {. Belknap
! to erect. at his own expense. an ornamental
fountain on Canal street, was carried.
By Mr.. Emley:
Rcso!red, That eleven hundred dollars is
hereby appropriated for the purchase Of IA
| truck with all the necessary apparatus ac-
| cornpanying the same for the use of Wash
ngton Hook and Ladder Company No. |.
of Algiers. now Fifth District, and that the
Department of Hlblic Accounts is hereby
authorized and instructed to warrant on
| the Department of Finance for that amour:
! and for that purpose, as soon az the SAID
truck and apparatus are ready Tor deliverF,
and are accepted and approved by the said
company and by the Administrator OF the
| Department OF Commerce.
Mr. Walton thought these appropriations
for the different fire companies were be
coming too numerous il the face of the
handsome yearly appropriation of $40. oOt
to the Firemens Charitable Association
Mr. Finley explained that the company IL
question was in Algiers, and got none 0.
the big appropriations.
Read twice and laid over.
4 resolution for the payment OF $500 FOL
two months services Of the Secretary wa:
carried. and the Council then, on motion
made. adjourned.
II. CONQUEST CLARKE,
| Secretary