The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1875-09-21
THE CITY SCHOOL TAX ILLEGAL,

wnoie state, representing all parts of the Stat
has the right to assess upon the property
!. citizens any tax necessary for the lawful al
= economical support of the State government
I and for other general public purposes desi
mated by the Constitution or by undispute
laws. This right pertains only to true l.
gislature, one really elected, and one exerci
ing its law-making functions only in pursr
ance of the fundamental law.
Among governmental necessities is ths
OF revenue by which the government
is to be sustained. If life be granted t
a government the grant includes the mean
of self-support A government withou
resources is a mockery, and no government
at all. A government for the people must b.
paid for by the people. The right to govern
OF absolute necessity, involves the right te
tax. When the people vote they consent to
be taxed by their candidates when in Office,
The tax may be large, or it may be small, but
If legal and in conformity with the Constitu.
ton, the tax must be paid. The right to
govern and the right to tax are twins, co-equal
in authority, neither paramount, both strictly
necessary to governmental existence, both
moving hand in hand in all States well and
wisely ruled.
There are restraints upon the legislative
power of taxing the property and persons of
citizens, and these restraints are inherent in
any truly representative system. If the gov
eminent may take from all what is needed for
the benefit and protection of all, it is equally
true that the government can not take from a
part or class of citizens that which is to be
applied for the benefit of another part or
another class, or of the citizens at large.
Hence the wholesome rule that taxes must be
equal and uniform, q rule which finds place
in the fundamental law Of every free govern.
ment. and which is tacitly recognized and fol-
lowed in every civilized State whose rulers
profess to be governed by justice.
Another rule or axiom of legislation is |
that the Legislature or governing power
alone can exercise the taxing power. The
theory is that the people tax themselves
through the agency of their own representa-
ives chosen by themselves. It would be the
elimination of tyranny if the representatives
# the State at large could with impunity tax
section or class for the benefit of the
Mole State.
A further rule is that the function of fixing
40 rate of tax is one which the Legislature ,
IN not delegate to any inferior power. ANY a.,
w for raising revenue by means Of tax !
ust from the nature of things, declare the :
2ject OF the tax, designate the property on =
hich it is to be assessed, name the persons ,
officers by whom it may be collected, and !
( the rate Of assessment, which must be
ual and uniform. The State, in its lepis-
tive capacity, can no more delegate to local J,
thorities or officers the right to fix the rate >
taxation than it can delegate to courts of .,
'tice the right to change the laws, define =
mes or prescribe punishments
The act of 1873, Of the General Assembly of
uisians, relative to schools, violates these
IONS and rules. Section two of that act
powers the Board of Directors of this city 81
adopt an estimate of school debts and ex. a,
nditures for each year, and to communicate fl
Same to the City Council, and upon that W
innate, by section four of the same act the az
uncil is compelled to levy a tax sufficient th
meet the estimate. The actual power of ia
essing the tax is given to the Board of Di- Pc
tors as nominated, and to all intents and II,
poses, appointed by the Division Superin- N.
dent. who is the creature and appointee of
Superintendent Of Public Education.
he decree Of the infamous Durell put the
70 usurper, Brown, into the latter Office.
virtue of the school law Brown dominates
State Board Of Education; that board ap-
ats (by nomination of the Division Super
ndent) the Board Of Directors of the CITY,
to this board is delegated the power to
how much money the city of New Orleans
pay for the support Of city schools. The
Council is made the mere instrument
ugh which the will Of the Board Of CITY
ctors is to be carried out.
ae seventeen members of that board are
lppointees of Boothby, who is the ap-
tee OF Brown, who is negro usurper and .
lent hater of the white owners of taxable the
erty in New Orleans nov
Q have long believed that this feature of see
chool law is q nullity, and in this opinion gle
re supported by that of some of the ablest diff
most profound jurists Of the State. corr
re any of Kelloggs Radical courts it the
be waste of time to make the issue, but leas
re informed that any foreign holder of rasc
de property in New Orleans may by ever
in a Federal court enjoin the city from ever
,pting to collect the school tax levied H
the dictation Of the City School Board. gro,
Q City Council has not tested the validity dece
Q act. Their refusal to levy school tax TT
vitiate all other city taxes which they exec
t assess. Both the late and the present the
Gil are no doubt aware of the futility of beer
ling to our State courts in this matter. scho
he Mayor and Administrators may with ultra
iety assist any property holder who is II
citizen of Louisiana in bringing test are '
before the United States Circuit Court affail
'uisiana. The only objection which we If tn