The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1873-12-19


MONROE, La, DECEMBER 10. 1873.
Taxation in Court.
At the late term OF the Morehuse District
Court, G. n. Morrison brought an injunc-
ton suit against the Tax Collector OF that
parish, alleging several reasons for grant
ing the injunction, the most important of
which, as we look at the case, was one that
taxation is not equal and uniform under
our revenue law, as shown by the exemp-
ton of certain personal property, such as
promissory notes, furniture, &C., and the
exemption Of property belonging to towns,
railroads and other incorporated bodies,
and by tho taxation of lands, stock, &C., of
individuals. I'd 5t.- .-r.
Judge Robert Ray, in his decision, dis
solved the injunction upon these points.
Article lis of the Constitution says:
tsTaxation shall be equal and uniform
throughout the State. ALL property shaU
aseortained as directed by law. The GENERAL
Assembly shall have power to exempt rom
taxation property acesauy assea for church,
school or charitable purposes"
Judge Ray, in his carefully prepared
opinion, fails to give tho language of Art. 1ls,
but supplies us with his commonts. We
give the ideas as found in his opinion:
article mean GA psoRostX shsn / be san taxed ss
empt certain property mentioned in said
article. may It not exempt other property
trine Of incznsio u',ius-crclatsio f''te'rus-|
think not. Do not think tho constitu-
ture tho power to discriminate In the
objects OF taxation. In other words, Art:
11S means that taxation shall be equal and
perty taxed in proportion to It's value the
General Assembly shall have power to ex-
onH fe not tea a
may. exempt through State policy other
species Of property not specially mentioned
Undoubtedly fair interpretation of Art.
lls docs mean that aN property shall be
taxed in proportion to its value. That is
equality OF taxation, and is precisely what
the Constitution requires. What. we will
ask the learned Judge, is tho meaning of
the word "equal," used in Art. 11s? As
we understand this Article, "uniform''
applies to property, only, of tho same class; ;
1sequal" applies to "aW property" not OK
empt from taxation by the Constitution.
Has the legislature power to exempt any
property from taxation not specified in the
CONSTITUTIONS Where arc tho discretionary
powers, referred to by Judge Ray, in any
manncr conceded to tho General Assembly?
Suppose tho legislature enacts a law in vio-
lation of the Constitution, will any Judge
enforce that law2
What then becomes Of "discretion" as a
part of legislative power? Judge Ray
ought to know that the General Assembly
has no discretionary powers. except within
the limits prescribed, particularly in legis
lating upon tho matters oftaxation nnt
representation. Article lis gave tho power
of exemption from taxation for certain spe
ceis Of property, to tho Legislature, because
that body had no power to exempt any pro
perty form taxation.
What will be tho effect of Judge Ray'
latitudinarian construction of Article us
If tho Legislature can exempt ono species
of propcrty-mortgage notes, for instance
it may exempt any other. If it can OK
ompt tho property Of n railroad, it may
just Us VOL exempt the property of Judge
Ray. Tho Legislature might under thi:
"discrction" exempt all farms of two hun
tired acres. It might exempt, so far u:
Judge Rays construction of Article IL
would prevent it, any class, quality, o.
quantity Of property in the State. Still
Judge Ray would say that taxation was
"equal and uniform''-equal on all proper
ty, and uniform as to each particular kind
of property. Yet, ono man holds land
that is taxed another has land that is OK
empted. Is that uniformity in taxation
Another has u horse which is taxed; an
othor has mortgage note not taxed. Is
that equalitys Judge Ray so decides.
What have values to do with equality in
taxation? Representation, the Constitution
says, must be equal. Does that mean that
ono parish shall DO represented, and anoth-
or parish not represented? Equality means
no such thing. 1t means that taxation, like
dew, shall fall equally upon all. Tho con-
stitutional exemption means that The Leg
islaturo shall havo power to oxompt only
certain named species of property. It
means that tho Legislature can exempt no
other, and even that must DO in "nctunl
uso'' tor tho purposes specified. If tho
Legislature has tho discretion claimed. so
has Il Judge, so has Sheriff, and oven n
Constable.
Tho General Assembly has no discretion
airy power i'll tho matter, except to tax, or
not to tax, the property "actually usod'' as
specified in tho Constitution. Even tho
property specially named, is not exempt
from taxation, unless tho Legislature shall
SO enact specifically. By how much moro,