The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1873-04-19
LEGAL VIEW OF THE TAX QUESTION,

| The following is a portion OF Ar
answer filed In a tax suit in the superior
Court Of Orleans. The subject Is one OF
general interest, and in the answer are
presented some points We regard As
most convincing, although all are not
urged by tho attorneys OF defendant:
The State of Louisiana cs.---.-
And now comes the defendant, and for
persmptory exception by way OF answer
to tho petition OF plaintiff, denies all
and singular the allegations therein
contained, except such as may be hero
matter expressly admitted.
And further excepting and answering
respondent says that tho asscssors
appointed for the assessment Of proper
ty in the State of Louisiana are paid rs
compensation for their services, by Il
percentage on the amount Of their
assessment, and are interested in maxi
ing said assessment or rating excessive,
and above what is equitable, aud have
assessed the property OF respondent,
sought TO he made liable in this suit,
excessively and above what is equita-
bic, and from which action of said
asscssors there was no appeal and which
cav AAaS ubA III
Of the rights of property under the Con-
Stitution of the State Of Louisiana, and
of the United States, and especially OF
art. 9Th and soc. OF art. II OF the
amendment thereto.
And further answering and except
ing, respondent says that tho whole
tax and the items Of 81 mills per dollar
for interest on the State debt, for l !
mills per dollar for levces and p mills
per dollar for special levce tax, COM
posing in part the tax claimed in this
suit, are otherwise Illegal, null and
void, and not chargcable to respondent,
for this, to-wit Because, among other
reasons, tho levying OF n tax Is y legis-
lativc act, and can only be done by the
Legislature OF n State acting directly
and explicitly; that tho legislature can
not delegate any portion OF its powers
OF legislation, directly or indirectly,
except such as may be necessary for
municipal purposes and to u municipal
body or quasi legislature, composed of
persons chosen directly by the people
themselves, because that taxation in n
republican form OF government cannot
be imposed upon tho people except
by their consent, and through the
agency and direct action OF their i'm
mediate representatives, chosen direct
ly by themselves, and acting In q legis-
lativc capacity; that tho acts OF the
legislature delcgating the power to fix
tho rate OF taxation, to tho Auditor OF
the State, dcprives tho taxpayer and
respondent or his right to question the
amount OF any tax through his repre-
sentative in tho legislature, or in any
other manner, and is unconstitutional,
null and void, and in violation OF the
Constitution OF tho United States,
wherein it guarantees Il republican
form OF government; that the said three
items composing in part tho claim sued
on, were fixed as to tho rate and
amount and levied upon tho property
OF respondent by the Auditor of the
State OF Louisiana and not by tho Leg
islnturc or the representatives OF the
peoples that the said act OF tho Auditor
and the act of the Legislative authoriz-
ing him thus to do it, is unconstitution-
al, null anc void; that said Auditor is
not Il part OF the Legislature Depart
mcnt ofthc Government, and his acts
aforesaid arc in violation OF tho con-
stitution OF tho State OF Louisiana, and
of the United States, whcrir 1t guaran
tees to each State a republican form OF
government;
And respondent, further answering
and excepting, says that tho whole tax
herein sued for, and the two items OF y
mills and - mills por dollar for lcvcc
and special lovcc purpose, the 2 mills
fcvcc construction fund tax, and the 2
mills lcvcc repair fund tax, and tho
mill special tax, called funding ex pcnse
tax, as aforesaid, arc otherwise uncon-
stitutional, illegal, null and void, in
this among other reasons: That they
are lcvics for illegal purposes, and ono
for which the Legislature OF the State
OF Louisiana had no right to levy n tax
upon the properly OF respondent; that
tho purpose and object for which said
last two items OF tax OF 2 mills each
were laid, was for raising money to pay
the interest and reduce tho principal
Of Il debt created for the avOwcd object
OF building levecs on the banks of the
River Mississippi and other water
courscs in Louisiana subject to over
flow, or TO pay the cost OF lcvccs
already built or contracted or proposed
to be built or contracted; that said
lcvccs were solely for tho protection and
consequent increase OF the value OF the
property OF individuaIs, not Of the
State, nor OF respondent, and in which
neither had any direct interest; that