New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-07-03

full attention to the case they present, and
with regret that / can not report in their
favor, put the whole case before you, and
through you, tee Council, and submit the
matter for revision, should you or it see fit
to reconsider and adopt more favorable
course.
The city charter authorizes the Council to
adopt a budgeS of expenditures, and ten
days thereafter Tin December, annually to
levy licenses azd taxes. The licenses and
taxes, if legal, become debt due the city,
and, being basis of the budget, are per-
haps vested right which the Legislature
can not take away or impair; for contracts
and expenditures are entered into based
upon them.
The State Legislature passed an act, No.
Ia, approved March ), 1872, levying a State
license tax for 1872 of $1,000 on all foreign
and domestic insurance companies doing
business here, and added this proviso:
Provided, That no insurance company
whose license tax shall be one thousand
dollars shall be liable TO any assessment,
State, parish or municipal, throughout the
State other than that imposed by this arti-
Gle and by section six Of this act.
Section six says nothing at all on the sub
ject.
am told some insurance companies actu-
ally claim exemption from tax on real estate
under this proviso. This pretensiOn, how
ever, has nothing to do with the present
application, on behalf of which it is urged
that the retaining of licenses paid before
March 5, when those unpaid then, could not
be liable to an assessment for city license
afterward, would work an inequality, and
cause much dissatisfaction.
If this were a matter of suit, as it may
yet become this would he met with the
long standing doctrine that what is paid to
a government for public purposes, in com
pliance with moral or natural obligation
cannot be recovered by suit.
This would not be due answer to an ap-
plicatiOn made for a voluntary refunding
on the ground of an unfair and unequal ap-
plieatiOn of the law.
The company in this case complied with
the implied obligation on their part, and
paid in city paper, which represented past
debt, and probably discharged so much on
account of the budget Of 1872, contained
under the heading of deficit Of 1871
1t has gone to a public object, and is
asked to be recalled or, rather, the city is
asked to raise money or assume debt to
that amount.
But if am right, that debts vested by
levy and assessment in December, made the
basis of a budget Of expenses, and Of con-
tracts, and displacing other provisions tor
revenue for the year till too late to supply
them, these licenses being due from first
January to first March, and exigible by
suit, seizure and injunction closing the
business from March l, can not be Invested
by an act approved March s. there is no oc-
casiOn to reason the question further. The
city in that case can collect the uncollected
and would, of course, be justified in holding
the collected.
ALFRED SHAW, Administrator.
Received and ordered printed.
Bv Mr. Lewis:
DEPARTMENT OF Police,
July 2 1872.
To the City Council Of New Orleans;
On the petition of owners Of property
situated between Broad street and Hagan
avenue, and bordering on Washington
avenue, asking for the Withdrawal OF the
permission granted Mr.. Adams to establish
a cemetery in that neighborhOOd, / respect
fully report the following resolution:
Resolced, That the permission granted
Mr.. E. M. Adams, by resolution No. l545,
Administration series, to open square No.
l52, bounded by TerpsichOre and MelpO-
meme and by Fifth and Sixth streets, for
the purpose of establishing a cemetery, be
and the same is hereby rescinded, and reso-
luton No. 1915, Administration series,
repealed.
JAMES LEWIS, Administrator.
Adopted.
The ordinance transferring the iron
building to the Park Commissioners was
called up on reconsideration.
Mr.. Delassize renewed his motion, that
the building be erected in the Second Dis
trict park.
Mr.. Lewis seconded the motion.
Yeas-Delassize, Lewis, Walton-3.
Nays-Cockrem, Shaw, Remick, Bon
zano-4.
The resolution was lost.
By Mr.. BonzanO
ReS0lced, That the Administrator of Pub
lie Accounts warrant on the Administrator
of Finance in favor Of Messrs. Smith &
Goldsmith for $500, the same to be in full
settlement for the damages their press and
contents have sustained by the bursting of
the WaterwOrks reservoir.
Passed two readings.
By Mr.. Remick:
DEPARTMENT OF COMMERCE, !
July 2, 1872. 5
To the City Council of NewTOrleans:
/ report IN favor Of CIR. William Millar's
petition for permission to erect potter's
oven on New basin, between Roman and
Derbigny streets, and respectfully offer the
following resolution!
F. C. REAIICK. Administrator.
ResolUed, That permission be and is here
by given to William Millar to erect and
operate a potter's oven on lot No. 6, square
No. 479, fronting on New basin, for the pur-
pose Of manufacturing stoneware and clay
furnaces; provided, that this permission is
revocable at the pleasure of the City
Council.
Adopted.
The resolution exprOpriating land for
road through the new park was reconsid-
cred, on motion of Mr.. Remick.
Mr.. Remick also obtained reconsidera-
ton of the bond fee ordinance, passed last
week, for the purpose of amendment.
A number of petitions we're received and
referred, and the Council adjourned.
H. CONQUEST CLARKE,