The New Orleans Democrat. (New Orleans, La.) 1875-1876, 1876-01-08
THE LAW or TAX SALES.
Judge CuIlom's Opinion.
,o.onh Reboul vs. Joseph Billgery
with District Court, No. 1868, parish

,..o,b Reboul vs. Joseph Billgery
sTkh District Court. No. 1858. parisl
~ X October 6, 1876, tho State Tax Col
,.etor sold lot OF ground belonging &
rws,sn,,l To pay u claim due the State 10
.ss mon snid property for the yea
Msa' ss1a ~ $3G 25. Joseph Billgery be
lc.s, The purchaser. The collector
cs,ayt cs,o - him contains among other emu
nsassr.ted items &3G 25 M amount q
u.ns due the State for the year 1874.
mavs Mhns n appears that instead Of malSint
ln" NV "soie fpr the payment Of the taxes d
~ vsars 1879. 1871. 1870 and 1869, as an
sup.,;y,ced VI. IN his advertisement, he made
uvSSth Sor the payment Of taxes Of 1879 ant
". 'w,ll not discuss this irrogularity. FOL
.1.,s Il more important question aris
~ Is 'rsnder the ldtc Of this case. A p,ir.
~ sar ~ tax sale should show
cCsm"srnatjyely. step by stop, that every.
sIsrs hns been done which the statute
ustcs essential TO the due execution Oi
~ ssv ,nwars conferred on the collector" "
W "Tks Collector had no right, under that
.ati'a Id collect the taxes assessed on
% w. %uroperty for the year 1B74-$3G 25.
nor nor tt 10 give title to II on account OF their
psyment. .u
mar the redemption Of his property.
rhn i,ollector had no right TO collect
ucre s"r Than SG7 "a, which WIS due for the
- sssss Of 1873, etc. Billgcry refuses TO
s'capt tho sum thus rendered him, and
shs plajntiif prays that he may be or
Sarad NJ 10 do,anlid also to recover the
MA MA oi bis ryotnfty 70 him. In accord
snre %%v with tho provisions OF tho sixth
ssction Of act No. AZ, approved March
hiuy fho sum IN controversy In this case
4 Insignificant, but tho principle in
.olrsd Il one Of momentous Importance
II the public. For u number Of years
tbe taxes. penalties, etc, OF this State
hsyp been Increasing In magnitude and
multiplying In objects, until they
amount to virtual contlscation OF pri-
vste property In many thousands of in
stances, What is u tax "A burden or
charge imposed by the Legislative
pcwer Of u State upon persons or prop.
srty toraise money for public purposes.
Governments derive all their "just
,,owers from the consent OF tho gov
erned." They. have mono by That
consent which are not essential
d establish Justice, insure do
domestictranquillity. promote the gene
nlwelfarc and TO secure tho blessings Of
liberty 10 ourselves and our postcrity."
One principle object OF government Is
The protection OF private property from
pronnIscuous and indiscriminate plum
dsr, The levying OF every tax is
taking of property from the citizon,"
beceuse money Is property. lSce Black
wells Tux title, y. 9. Taxes are In
every instance u GIFT from the people
10 the government. which the latter
h 10 expend In furnishing the people
Weletion and security. This principle
hthe chief corner stone of Anglo-Saxon
liberty. Cooley, Con. Linn, page. "a.
n Ii not 10 be presumed, therefore,
lhAt the people Of this country IN fran
lng their government. designed. while
conierring the taxing power for the OK
press purpose Of preventing the indis-
eliminate pi,lnder OF their property by
public agents, to legalize n system by
guard against must finally prevail. 7"
IBlsckwell's tax titles, page 4. There
lore lay Il down M "a rule OF universal
sud eternal Justice ia all matters Of
eurernment that the Legislature can.
~ constitutionally, without the con
lcnt OK the people. make taxes more
bufdcnsome upon their property than
may BIZ absolutely necessary for
The legitimate purposes of government.
Txzatlon is an alienation pro Mnto of
private property, and should never he
Imposed, except for the legitimate pur-
poses of government, such as putting
Into practical operation the several OBJ |
lectiyc principles enumerated in the pre-
auble W the State constitution already |
quoted. IL follows that the Legislature |
~ Impose no tax or penalty on the |
property Of tho citizen which does not |
70 Into the public treasury. The right |
n the Legislature must go hand In |
had with. and Its authority In respect |
o. the taxing power, should never be
wkdcd beyond the necessity and exi.
ee0cy OF the case. This necessarily
sud unnvoidably results from the
simple definition OF % tax already
given from Blackwell Government
Meil is the express or implied
compact between the rulers and
me ruled, stipulating reciprocal protec-
uon and obedience, not plunder and
submission. In all it's branches. its
agents should bear In mind that "iSdlus
Fpuh supremd est lcr." It Is Roman
maxim which certainly commends It.
~ 70 the common sense Of every intel
ilgcnt and right-thinking mind. There
sno question rs to the right and power
y lnc Legislature to impose taxes as
ABOVE Indicated, and to provide and
ssVorce penalties for their n-payment
@ll within pariods stated by law This
y seonceded, but the idea is preposterous
my mind that IL can also i'm
nse severe penalties, as CON
w.lon s precedent to tho right OF
.Msuemption under the sixth Sec
uoa 9! The act No. AZ OF 1873, not one
vent vse Of which goes into the public treas
Wy, nor to advance the objects Of gov
Swraalent N its constitutional sense.
Mlcl Did the people consent that the
= sEsieture should, after the payment
wy state OF all the penalties claimed
~ ID addition thereto, appropriate
Hsel, property ad pldcitun,, for the bene-
Nv v' 'ssPeSu'atlng purchasers2 What por-
A. Ga ~. ~ tne nlty per ccntum required by
~ ~ o.n section Of act AZ, to be paid to
N.Y. ~ puMsynaser, goes into the State Treas
MA Ss Not cent. Who, then, IL the
~ NssVnclaIy OF it2 Clearly no one but
All. tufcnaser. Is this one of the
stuE 1890 OF governments2 Is not such
SslsAtlon as az this glaring departure
Ssl nva, and fiagrant disregard OF, the
,~s Soa.p purposes OF constitutional govern
n shs. W. y u a virtual plunder, not for
~ sneilt but practically to enrich n
~ ~. purchascrs ut cost Of the ruin OF ,
sy ssy thousands OF unfortunate tax
Il NV y, ,.nere are other objections to act
eSs..., [ y, under which the property IN ,
'ucn was adjudlcated. tits entitled I
~ ~ Sct M 70 enforce the payment Of ta.res |
~ ~ Dtdte mot n word about isnnIfjcs |