The New Orleans Democrat. (New Orleans, La.) 1875-1876, 1876-04-19

up, to the captains office and settled II wal
only IN proceedings that arose afterwards. con
| nected with the regularity OF titles after
sale by the axgatherer. that these questions
came up.
Mr. Forman fell into. an equal error In his com
ments upon the law of equity He stated to the
| court, what every boy in his teens knows tha
we have not in Louisiana distinct courts d
equity and distinct courts Of law. I 20 not sup.
| pose that he meant to say that we have not In
Louisiana as distinct rules of law and of equity
| as they have elsewhere. | understand that
where the letter of the law is plain, you shall no
90 in a wild hunt searching for its spirit. The
only difference between the system of equity
| and the system Of law in this State and any Other
State is, that we do not have the same subdi-
vision OF courts
| Another fatal error they have fallen into-and
must say this was not intended for the Court
but for the people,was to hold up this taSati!on
you Jet the Legislature decide what are public
uses and what are private uses. and for what
purpose taxes shall be laid they may consume
deny it. Under our system Of government it is
absolutely inevitable, If the rulers so will / I'M
by the auth 1rity Of all the decisions, and again
~ the authority of Mr.. Ogden's special friend
Judge Cooley. / read the conclusion Of his
whole remarks on this subject on the last page
OF his work on taxation:
1T will be apparent from what has appeared
in this chapter that many serious errors may be
committed, and many wrongs done in the ex-
erese Of the power to tax. which the parties
wronged must submit to, because the law can
afford them no address whatever. All injuries
viii h result from an exercise Of political or
Legislative authority, are to be included in this
category. and these are often the most serious
which, in matters Of taxation. the people are
visited with. In all such cases the authority Of
the judiciary is confined to an inquiry into the
jurisdictional question aud lift appears that the
political or Legislative body has kept within the
limits Of its authority the judiciary must pause
there, and admit its incompeteney to inquire
into wrongs which. within those limits. may
have b en- committed.
a
part of assessors are. in large proportion Of all
the classes. as little susceptible OF all correction
unless the Legislature shall have provided u
remedy by statute. Courts Of equity have but
limited jurisdiction, extending to few cases be-
sides those in which the impel ing motive on the
part of the assessors has been to do Injustice
and infict injury The chief proteetio of the
citizen must at last be sought in the intelligence
md integritg Of public officers. and whore these
fail. as too often they do. the injury must fire.
queutly prove iereparable."
| do not think that | need add anything to
what has been said, further than to. remind your
Honor of what | said in the beginning. after ma
ture thought was born and reared in the
strictest school OF constructions. | was directly
under the droppings Of Judge Tucker. Of Vir-
same question. | boldly assert that the doc
trin t,a mantaiped on this question IN defense
views Of Mr. Calhoun, the great apostle OF State
and CORPORATION rights.
They defy and deny all the doctrines ever en-
tertaned by the strongest secessionsts. They
invade the very FIRST principles Of the whole
government 1t is as true as gospel that within
its proper limits. within the Constitution and
the laws the Government Of the United Stat S rs
as suprernA as that of Russia and the Govern
ment IF n state when not prohibited by the Con
stitution Of the United States. or its own eonsti-
tuition. is equally supreme in its sphere. IL is
forgetfulness Of these first principles that leads
to these troubles which disturbs the minds OF
the unthnking
There is no such thing az an inalenable right
outside Of the Constitution and the laws, except
I ne right Of the revolution. 1t was that which
induced our forefathers to take up their arms to
enforce their rights. because they could not re-
sist the power Of existing laws.
If the tax is not legal, no tax ever was. II this
injunction is not premature. no injunction ever
was. II the lowing Of this tax will not benefit
the people OF this community, the fault will be
our own.
A largo majority of our people think it will. AT
all events they ask rs a simple naked act OF JUS
tee that no intefposition shall be made to deny
them the privilege Of determining whether or
not they do want it. | thank the Court for its
patient attention.