The New Orleans Democrat. (New Orleans, La.) 1875-1876, 1876-03-29


the people, and has authorlzed no one
to levy II.
IT it be maintained that this Is o loca!
Tux levied by the majority OF registered
voters, / submit that, this being by the
constitution II representative govern
ment. the powers conferred must be ex-
ercised by those duly selected to per
form the respective duties imposed by
IL. and that tho mass Of tho people have
no moro right to make n law or levy u
tax than they have to exercise the exec
utive or judicial functions which have
been conferred upon other departments.
| see no more right in u mere majority
to vote away the property Or tho
minority, than to vote away the liberty
or life OF an obnoxious individual. All
such violations Of the rights OF person
and property are alike repugnant to the
principles OF our American system Oh
government.
In view Of the above article OF the
constitution. / think n local tax can
only be levied by the duly elected repre-
sentatives OF the community taxed.
subject of course to such regulations MS
the law and constitution may have pro-
vided.
Third This act violates tho lately
adopted constitutional amendment.
which provides that the city OF Now
Orleans shall not hereafter increase her
debt in any manner or form. or under
any pretext.
II this tax DO levied, It will become n
debt due i'm four annual installments by
the city OF New Orleans to the New Or
leans Pacific Railway Company, and will
in effect, add over $2,000,0O0 to the debt,
which this community has to pay, and
will be Just NJ much q burden upon tho
property Of the city, rs il bonds, pay
able in from one to four years. had been
issued to the road.
This constitutional amendment was
undoubtedly adopted In the interests of
tho cities of New Orleans and its credi-
tors, to prevent any further burdens
from being imposed upon the city, by
which they might be in ured, the one by
increased taxation, and the other
through the diminished credit thereby
accustomed deem this tax one Of the
pretexts prohibited by the constitution.
Fourth-This act violates tho contract
made by the premium bond act, by
which the taxable power Of the city Us
limited, In any ono year, to ono ana one
half per cent.
As the former act proposes to increase
tho tax to two per cent, it is rendered
void by the latter act, which repeats all
laws i'm conflict. unless it be maintained
that the railroad lax shall be taken out
OF the ono and one-half per cent tax
already levied. If this be the proper
construction OF these acts, there will not
be means. enough left to carry on tho
functions OF government, pay the quotas
which have been fixed for the police and
schools. and meet tho demands of the
public creditor.
II this act be carried into effect, and
tho tax be not voted, il will entail an
expenditure upon tho city to no pur-
pose, and which will not be reimbursed
by the parties IN interest. If the tax be
voted, It is probable that ~ cannot be
collected until tho courts shall have
passed upon the constitutionaity of the
law. The great number OF suits which
will thus DO caused will entail heavy
expenses upon the city, If the tax shall
be declared Illegal or heavy cost upon
tho taxpayers should the tax be declared
legal AS these costs will fall most
heavily upon the smaller taxpayers. 1t
seems to me proper that some measures
should be taken to test the legality of
this act i'm such q manner as to save I'M
necessary expense.
/ submit, therefore, to your consdera-
ton, whether your refusal to carry into
effect this act on the ground Of its un-
constitutionality. leaving TO the parties
interested their remedy ut law, will not
bo the best way to test the matter.
Should the legality OF the act be once
established the tax, II levied under it,
would probably not be resisted, unless
by those who are unable to pay.
/ regard the imposition Of this tax,
particularly ut this time, as likely TO
produce the most disastrous conSe-
uuences. Our citizens have been
struggling for years with an excessive
taxation which has exhausted their
/ 1,tIrs1 Ian s.ft fty "a
lies upon large proportion of their
property, and n mass of bonded and
floating debt beyond their present ability
to pay, has destroyed, in great degree
the marketable value of property
Capital has fled. and unemployed labor
and paralyzed trade are the conse
quences. Impressed with these facts, il
has been the aim OF this Administration
to reduce the burdens Of the people, re
store tho broken credit Of the city ant
the value Of property, hoping that b,
and with it some Of our former pros
perity. This tax, 80 violative OF the
rights Of property, is also unjust to tn,
creditors or the city, as the resources
which should be devoted to the liquida
ton OF the public debt will be diverted
TO q private use and invested In private
enterprise. It's imposition must una
yOidably cause n present ana positive
burden fora contemplated benefit which
may never be realized. This violation
of correct principle Is likely to lead tc
other demands Of n similar nature, rs
the reasons assigned in this case can
and possibly will be, used for further
contributions in aid OF the same road in
order to connect 1t with the city, or may
be urged in favor Of other private en-.
terprises which may propose edual
benefits.
To many tax Of five mills for four
years may seem a small matter. In
prosperous times the savings Of the
people might render its payment com
paratively easy; but to you, who know
tho distressed condition of this com
munity, need not say that its collcc.
ton is either impossible, or that what,
ever may be received for this tax will
, diminish to that extent the receipts from
those taxes which have been levied fol
more legitimate objects, thereby seri.
ously endangering the functions oil
: government, as the existing rate oil
State and city taxes upon the present
excessive valuation of property can
, hardly be paid by this overburdened
community, notwithstanding the great
reduction which has been made in city
taxation.
CHARLES J. LEEDS, Mayor.
On motion Of Administrator Bertoli
a Il ..A