New Orleans Republican., 1872-11-27

6mDted from muDlcIpaI taxation" and rely
for ian implied) confirmation of this eXemp-
tion on section fifteen of the city charter.
have made this question the subject Of
careful inquiry and reflection, and now beg
leave to report that the assessment in this
case was furnished to this department by
the bank, in the handwriting and under the
signature of its chief officer.
The charter, in the section referred to by
petitioner makes no allusion to banks Of
any kind, impliedly or otherwise, unless,
indeed, paragraph first: "AQ property,
real and personal, exempt from taxation
under the constitution, and laws OF the
United States should be meant as protect
ing vested rights, for the rest Of the ex-
emptions in tie charter are specifically
stated.
From the various opinions I have been
able to gather from the late and present
City Attorneys, the act Of 1857, alluded to
by petitioners, is repealed and no longer
in force, so far, at least as free banks
are concerned, organized since the adop-
tion of the constitutions of 1864 and 1868,
which constitutions limit the legislative
power to exemptions Of property actually
used for church, school and charitable pur-
poses, and are quite silent on The subject Of
exempting banks, or indeed anything else
taxable.
Under these circumstances IL is Qaes-
ILOA LO " ldI INC I4tSiSAtkt IL z LGtSL II ~
exempt the properly of Masonic fraternity,
the Odd Fellows, the Mechanics and Agri-
cultural Fair Association, tine property OF
the New Orleans Methodist Depository, the
property OF the Southwestern Bible Society.
that of the Turner'S Association. the Jttf9r-
son City GasIight Company. the Louisiana
Savings Bank and Safe Deposit Company,
and, lastly. Charley Howard's Louisian"
Lottery.
am satisfied that the rest OF the proper
ty suffers by these wholesale exemptions,
and that they bear illiberally and unjustly
on every taxpayer, unless, indeed, 1t can be
shown that the State and city receive or
have received a proper equivalent.
That free banks organized and actually
in existence prior 30 1868 are exempt under
the act of 1851, may be conceded on the
ground of their having acquired vested
rights, but even these exemptions could
only be valid if the State or municipality
received proper equivalent.
But as TO the main point before rs,
whether or no banking institutions incOr-
porated subsequent to the adoption OF the
constitutions of 1861 and 1868, on the free
banking principle, shall be exempt, is a
question which the City Attorney recon-
mends me not to NEEDLE with, and to let
tie courts decide.
Given, as the courts are Of late, TO very
latitudinarian construction of the principle
that taxation shall be equal and uniform,
il is possible thar they may favor general
exemption.
In the meantime, however, am advised
to report, and hereby do report Untavor-
ably. -..
Adopted.
Mr.. Bonzano called up a resolution, laid
over last week, amended to read as follows:
Resolced, That upon the payment Of $4S
being amount Of tax on the income OF $1,000.
the sheriff is hereby authorized to return
the writ issued in the case of the city OF
New Orleans VS.. j. Deian, residing on
Galvez street, between Kelerec and Espla.
trict Court, for the tax of 1870, amounting
to SIS: and the City Attorney is further IL
Structed to cancel the judgment rendered
in said suit in favor of the city.
Be it further TeS0lce9, That the FAX bill
erroneOusIy paid by petitioner be again
placed among the tax bills due the clry as
collectable from Jules Dejan, No 30 D.-
maine street.
Adopted,
Mr.. Bonzano called up a resolution. laid
over November 6. authorizing the purchase
OF the title of Samuel P. Blanc 20 certain
lots Of ground in the Sixth District.
Adopted. Mr.. Walton voting no.
Dir. Bonzano called up resolution re
ferred 10 him. which he !ai amended 20
read as follows:
WHEREAS, C.Roselius and Alfred Phillips.
as attorneys of the late first and second
boards of drainage commissioners, are III
terested in the questions involved - the
extent Of the amount Of their fees, fixed 10y
-. S,s1, 81,
fling Of the tableau of asseesmen IOT
drainage in the first and second drainage
districts; therefore, be it
ReS0LteG, That said G. ROselius and Al.
fred Phillips be requested to represent the
city Of New Orleans, as its counsel, and as
sst the City Attorney, before the Supreme
Court OF the State, without further com
pensation than that fixed by law Tor the
services to be rendered by them, in the
matter of the city of New Orleans praying
for the hOmologatiOn of the tableau of as
sessment of the first drainage district.4
1t being understood that all claims for com
missions or fees due or to become due upon
property belonging to the city of New Or
leans have been settled tor and paid in full,
Adopted.
By Mr.. Bonzano:
An ordinance dedicating posts Nos 81 20
f3, inelusively, in the First District, and
establishing a steamship landing thereat,
and granting the right to use a certain
portion OF ground in the square bounded
0y Water. Peters, Race and Orange
streets.
WHEREAS, The application for exclusive
control Of any landing or landings for the
mO0ring Of vessels visiting this port is il
opposition to the policy heretofore adopted
by this Council; but, desir0us of encour-
2 rjnU j1uprOyempnts calculated to. increase
the foreign tonnage of this city or port.
Be it ordained, That posts Nos. 81 TO 8,
inclusively, in the First District Of tnls
city, be and are hereby established and
dedicated as a steamship landing for The
period Of ten years from and alter the pas
sage of this ordinance.
, That the right to use the square Of
ground bounded by Water, Peters, Orange
and Richard streets be and is hereby grant
ed to G. Z. Girardey and his associates for
the period Of ten years from the passage of
this ordinance, provided that the use of
the said ground shall not interfere with the
service of the supply-pipes of the city's
waterworks, and provided further that all
the improvements thereon erected by the
said C. E. Girardey and associates for the
of freight or the shelter OF
shall revert to the city of New
Orleans on the expiration of this lease.
g. That the Mayor be empowered, and ls
hereby directed, to enter into notarial act
with the said G. E. Girardey on the terms
and conditions OF the foregoing section OF
this ordinance.
Read twice and laid over TO be printed.
SIR. Bonzano called up an ordinance 20
provide for the more efficient collection OF
back city taxes, laid over last week. and
guayed ifs final passage