New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1875-07-21
sCRuTrNY OF CIVILIZATIONS.

: never be condemned for subjecting ever
act performed in his name OF affectin
his interests to the most rigid scrutiny
Our opposition to the Property Hoider
Association was confined to those VIII
taught that tax was to he resisted be
cause it was tax. and an obligation be
cause the obligees neither approved tn
men who imposed tax nor the purpos
for which the tax was imposed. When
was taught that landlord could not b.
compelled to pay tax, because he chos
to employ extravagant language of abus'
against the character Of the tax. we con
demned the doctrine. When the landlord
proposes to inquire how far these bonds
or taxes are obligatory upon him accord
ing to the law, we are with nim. The
average landlord did not seem to compre
bend that the same reasoning which war
ranted him in refusing to pay taxes would
have been equally valid in warranting his
tenants to refuse payment Of rent. We
respect both obligations
Why should not every citizen who pays
taxes or holds evidences of public indebt-
edness advocate scrutiny" Of all public
Obligations? Suppose such scrutiny re-
duce the amount of funded obligations
Does not such reduction enhance the
stability and value of those obligations
which shall not be adjudged invalid? To
object to scrutiny, to fail to advocate
scrutiny, would be in effect to admit an
interest in questionable obligations.
There are two modes by which our city
debt may be reduced:
l. BY an act of Legislature requiring
the city to relieve its taxpayers by scaling
the public obligations down to such an
amount as the taxable ability Of the citi-
zens will make good.
2. BY reducing the taxes upon real
estate and other subjects 10 such rate as
would when capitalized represent a capt.
tai amount of debt within the ability of
the citizens to liquidate.
We have read with care the opinion of
the Supreme Court in the Kansas case,
and think that there was an evident tag
ing Of one person for the peculiar advan-
tage OF another in the loan Of corporate |
money to build q rolling mill or other
machinery. The subscription Of a city |
to highway intended to bring trade and |
travel to the city was not such peculiar
advantage. The principle as broadly
stated by Justice Mile, would GO to an
null tariff for protection, and we have
no space to take up or discuss it here.
We are, however, willing that all obliga-
tons Of the city shall be subjected to this
or any other legal test. -.
We think the most important inquiry is:
How far is the Common Council bound to
levy the same annual tax heretofore levied
IN order to make good the interest on the
obligations Of the city:
We can not take up item by item the
whole city debt, but a consideration Of
he conditions imposed upon the CONSOLE
lated debt Of the three municipalities
by the city will test in its most
form the obligation stated.
The text Of the law obliges the Common
jouncil annually, in the month Of Jam
larry. to pass al or dinance to raise sum {
4 money to be applied in liquidation of S
his debt by ga special tax on real estate
nd slaves" As a penalty upon the fail
re to levy this tax, ''all ordinances, reso-
1tions, or other acts passed by said Coun- 9
il after the first day of January in each
ear shall be null and void. IL
Technically the failure to levy tax on y
slaves" since the date of emancipation !.
ould work the nullity Of all other ordi-
ances after the failure. The obligation
as to levy on two subjects, one of which >.
oes not exist. Strict compliance is i'm.
ossible, and there would be an equity in y
al estate to ask that its special and pro- =,
liability shall be ascertained =,
at the date Of the enactment, and that . =
shall be exonerated from any liability =
yond. If it shall be decided that the =,
% subjects were bound in solido, and :.
at the liability of the slave shall sur :,
We the real estate, then it becomes :,
oper for the Legislature to decide :.
,ether its act of 1858 was in its nature -,
epealable; whether i: has the power to =
lend or modify the taxation imposed by -
at act, or whether vested right exists
the bolders Of those bonds to demand -:
mandamus levy for the liquidation of -.
sir bonds and interest. =
Passing from this peculiar class OF :.
bt, it will become important for the -,
uncil and the Legislature to determine r.,
ether the rate of taxation not only -,
On real estate. but upon other SUBJ i
Is, whether of property, enterprise or a.
or, is irreyocable. There can be no =.
igation upon the Common Council to ~
ltlnue the same tax upon merchants, an
olesale and retail, upon restaurants, -
oons and theatres, upon hackmen,
ymen, carpenters, tailors, butchers and 40
other industries. Are these taxes immut- ~,
e? Are they irrepealable? There are Al,
es upon the people. There are also taxes 70,
Taxes imposed by municipal az.
poration must be equal and uniform mo
merely the rate of these taxes, but ma
relation between the proportions i'm fac
ed upon real and personal property, to
between property and persons, should tro