The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1873-01-04
important Decision Relative to Licenses

Nj. NJ. Grady, Tax COLLECTOR, coiisol-
idated, Judge Caldwell, OF the Parish
Court, has rendered the following i'm
portant decision:
The plaintiffs obtained an Injunction
to restrain the defendant from enforc-
ing his demand, in which he claimed
5000 from each Of the plaintiffs for re-
failing spirituous liquors during tho
year 1872.
This demand was founded on an or
dinance of the Police Jury Of tho Par
ish Of Ouachita, adopted 18th Of Feb
ruary, 1872. The plaintiffs maintain |
that tho ordinance is Illegal, being |
founded on act Of the General Assem- |
bly, of 1871, No. -, creating a revenue,
which graduates the license or tax re-
1uircd Of retailers OF spirituous liquors
whose sales are ola certain amount.
The defendant holds the ordinance
to be legal, because tho act of the Con
eral Assembly adopted in 1855 and re-
enacted in tho Revised Statutes of 1870
in section No. 2779, ;,uthorises the po-
leo Juries to impose such license or
tax as they may deem proper ON re-
tailers Of spirituouS liquors.
| The Statute Of 1871 does graduate the
license or tax to be paid by retailers Of
spirituou5 liquors, by dividing them
into classes depending on The amount of
their sales.
In tho case Of the city Of New Or
leans vs.. Homo Mutual Insurance Conn
| a raj. MI II a.
OIL to enforce the collection OF :. tax due
by defendant as an Insurance Conlpa-
ny. The statute that authorized the
collection, graduated the tax in pro-
portion to the amount of tho income
received by Insurance Companies. The
Supreme Court decided the law to be
unconstitutional, because it created an
unequal tax on persons pursuing the
same occupation, by imposing tax on
tho income Of tho Company and not
on the occupation.
Tested by this decision that part OF
ates tho tax imposed on retailers of
spirituous liquors must fall, and if the
ordinance OF the Police Jury adopted
in February 1872, derives it's force from
tho Statute of 1871, it must share the
same fate.
The Police Jurics arc the creatures of
Legislative win and can exercise no
powers not directly conferred. SEQ %
A. 232 % 4 251; 4 Wheaton G36 A.
ia. Ii the power to tax or impose q
iccnsc is not conferred by u superior
power, it cannot DO exercised by Thorn :;
but when once conferred legally, their
acts arc binding Oh tho citizon with; II
the full range of their authority. In
every Revenue Act passed since tho
Legislature that conferred tho authori-
ty on them to impose whatever license
they may deem proper on retailers OF
spirituous liquors, tho General Assem-
bly, have invariably imposed !, State
. license on tax on persons who pursue
their occupation. This was necessary
in aid Of another branch OF Icgisla.
ton adopted in 1866, and rc-onactcd in
= Section PTS of the Revised Statutes OF
1870, authorizing the Police Jurics and
Incorporated towns, to submit tho uucs-
ton OF license or no license to the
qualified voters thereof, by which, the
State relinquishcd the right to collect
, the license, or to collect it i'll case of :,
vote rejecting or allowing license. But
it by no means follows ~ y legal Sc
uurncc, that tho failure to submit such
I vote amounts to- refusal to grant
such y license by the Police JuriCs. On
tho contrary, such failure ia an nc-
acknowledgement OF the right 20 retail
spirituous liquors, aud those who soil
1 must pay the license required by law
I There is no prctCnsion i'll this case that
: Surh 4 vote WAS submitted, and those
l vino retail, must pay y legal license.
Fut tn" question here is, whether the
I i'oIico Jury has exceeded its authority
BY imposing y tax, in excess ofthat re-
uuircd by tho l;NNcnur Act OF 1871. Ii
did because that act imposed graduated
l licenses Oh retailers Of Spiriiuous liquors
and tho ordinance" adopted i'll Fcbr.n,-