New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-12-31
THE COURTS.

| A late feature in practice within the civil
courts consists in the suits by ten insurance
companies against the city, TOR license taxes
paid during the past three years. ON the
| ground of the unconstitutionality and intor-
mality Of the levy. The Life Association OF
America suit against the. corporation, re-
Gently decided by Judge Cooley, is one case
among these. and the Judge ruled that the
| license tax Of 1869 and 1870. though consti-
tional, did not apply to life insurance COM
panies. and hence was informally collected.
! The court laid great stress upon the fact
| that in the license ordinance of 1871 spe-
| cial tax was levied upon these companies,
and therefore, the general ordinance tax
| ing all insurance associations could not refer
| to those companies that insure life. The
| Judge decided the license tax of 1871 to be
| null and void. 1t violated the constitution;
| it was contrary to the special statute ex-
| empting life associations from taxes, pro-
vided they deposited $1,000 tax in the State
| treasury. That the license ordinance of
1871 specially providing for a tax on lite
insurance companies, and differing in this
from the ordinances of 1869 and 1870, which
taxed insurance companies without speci-
flying life assurances, was unconstitutional
is decidedly affirmed The conclusions Of
the Judge are as follows:
There is a distinction between tax and
license. The city has a right to impose
upon trade, occupation or profession, re-
gardless Of the amount OF business which
man does in that trade, occupation or pro-
fession. For example, the license Of $25
paid by every lawyer is a tax upon the pro-
fession. 1t may bear unequally in this, that
while one lawyer has an income from the
practice of his profession of $4,000 or
$4,000, another may have but $4,000 or
$1,000; yet the license is uniform, because it
is laid upon every lawyer alike, and is equal
and uniform III that respect. Had the city
passed an Ordinance-as l believe 1t has
since done-imposing license of so much,
without regard to the amount Of business
done, the license would be legally exigible,
correct and uniform. and according to ar
ticle llS of the constitution. This principle
was sustained by the Supreme Court in the
case of the Mechanics and Traders Bank
VS.. the city of New Orleans. decided last |
May: and under the decision in that case,
which controls the principle involved in the |
present one, there must be Judgment in |
favor OF the plaintiff for the amount claimed. |
In the new phase Of the Louisiana Lot |
terry Company suit against Messrs. Desan- |
giles and Altar. Judge Cooley yesterday con-
demned the defendants to- ten days impris-
in the Parish Prison for contempt |
Of the Sixth District Court The jud gment
was the result of rule for contempt by |
the plaintiff, whose allegations that the
order OF the court for sequestratiOn had
been disobeyed. was confirmed by the
Judge. The plea Of counsel for defendants
that the seizure was made before the writ
of attachment had been served on the par
ties, and therefore they could not have dis
Dbeyed the order of court, was uuavaling.