The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-09-06
THE NEW ORLEANS DEMOCRAT THURSDAY, 1877

In large quaAutles W. iab0rers living elsewhere,
doing WORK on and for the plantation by CON-
| tract. That he seals goods to none for money,
| and to no one else but his laborers. That he
only keeps his establishment open short time
at noon, and again in the evening, and that it is
closed on Sundays. That the furnishing Of these
Supplies in this manner 10 conducive to the good
order and discipline Of the plantation. That in
consequence OF these and other allegations, his
manner OF disposing of those goods, and his ocon-
patton as sugar-planter, paying yearly his
annual I'D vaorem tax on his real and personal
property subject to taxation, he is not included
| among those persons pursuing any taxed trade,
profession or occupation. That II there is such o
law, it is unconstitutional, and ia In violation Of
his natural liberty and various fundamental
rights. and 10 in opposition to the interest Of the
parish aid State.
This ia a controversy between state and q
citizen OF another Stale.
MIR. Luling being q citizen OF another State,
and having no other than property Qualities
ton, according to the spirit Of article 12l of she
constitution OF this State, we do not think it is
competent for the court to accept him 10 an adj
wiser as to what is for the interest of the parish
and State. As to Mr.. Luing's occupation as q
planter and taxpayer, and his relation to those
with whom he barters Or exchanges his merchan-
disc by retail for labor, his claim for exemption
from the payment of licenses is refuted by sot
No. 80 OF this State, approved September IL. 1868.
The changes Of their relations to society Of
those who, in 1866, were then termed freedmen,
rendered the repeal Of the act approved March
81, 1866, necessary sequence, and unless those
who were then simply freedmen, with no status
in society, and who are now free and independent
citizens, are again remanded back to state
simply exempt from sale, as involuntary labor
ers, by the Legislative power, it seems there is
necessity for any publication of the law sp-
proved March 81. 1868. That Mr.. Lulipg dis
poses Of his goods in small quantities, or by re-
tail only, and at stated hours, is matter Of con-
venienoe for himself and he is bound by no law
in the matter 80 long ~ he pays his licenses; nor
can he evade any law by establishing custom OF
any sort in the matter. He can keep open an
hour day, or the whole time authorized by mu-
nojpal regulations, as best suits himself; nor is
he in any manner bound to sell to any one else
except his laborers, and then only to the amount
of their wages, 30 long as his regulations are in
compliance with law, which makes no distinction
or discrimination on account OF race or COLOR
Article ID, constitution of the State,
Mr.. Luling in no sense bears the relation to
his laborers as o father or husband does to his
family, no more than cotton planter, brick
maker, etc. As q general thing, all customers Of
retail stores are consumers, and whenever Mr..
Luling passes an article over his counter to his
laborer, at q fixed price, which has in advance
been paid for in labor, he stands then in the
same relation to his laborer, only perhaps better
because he has his pay in advance, than any re-
tail dealer in goods does TO any OF his customers.
As to his selling at cost prices and advancing the
welfare OF the laborers, it is only necessary to
remark that the law, the constitution and the
great and grand principles upon which they are
founded expect every person to take care OF his
own interest first In preference to that Of others.
Pope says:
"Self-love, the spring Of motion, acts the SOUL
| Reasons, comparing balance. rules ths whole
That see, immediate good by present nse;
Reason, the future and the consequence"
While living and after death grateful and gen.
erous people will ever cherish his memory for
acts of kindness, but this court ia not authorized
to exempt him from the payment OF his licenses
for his benevolent intentions and professions to-
wards his laborers.
As to the tax collectors prying into Mr.. Luz
lings business to'see whether he keeps store,
and II so to compel him to pay his licenses, is no
more meddling with his business than the in-
qury Of the assessor in regard to the amount
and value OF his real and personal property SUBJ
ect to taxation, as to obtain equal and uniform
taxation. As good citizen, when Intercepted
IN the matter, Mr.. Luling is bound to answer
correctly, or he is derelct in the duty he owes to
the government. 1t Ia more beneficial to prop
erty holders and persons pursuing taxed occu-
pations to furnish this information, than it is to
the State, for this is necessary to secure uniform
taxation. II this is termed interference, it is
warranted by law, and whenever warrant is
issued upon probable cause, either in criminal Or
civil matters, the course is deemed neither OPP
pressive unjust, nor 10 it in violation OF any
legal, constitutional or natural right; nor is
the payment of licenses by Mr.. Luling in oppo-
sition to any fundamental principle of our gov
! eminent. Taxation, without representation by
the people, not the property holders alone or
rulers, was the Dattle-Cry III the thirteenth CEN
fury against King John, which secured the
"magna charta." and again repeated by the
colonies in 1776.
The object Of this mode i, to make every citizen
bear equally the burden Of taxation. II there
were no taxes to be collected, all could buy goods
cheaper. The General Assembly may levy an
, income tax upon all persons pursuing any occu-
. patton, trade or calling; and all such persons
shall obtain license as provided by law. ALI tax
on income shall be pro rata on the amount OF in
| bTslDGSa
49, constitution.
The effects OF instruments are governed by the
nsages OF the places where there are executed.
Co. q. 10.) The words OF law are generally to
| be understood in the most usual Specification,
without attending SO much to the niceties OF
grammar rules as to be general and popular in
use Of words. Occupation may mean that
, | which engages the time and attention of person,
without any reference to the time being contin-
uous. Hence the power Of the General Assembly
may, by the use of this word, be said to be I'M
limited, and it is limited only in directory man.
ner, by the use of the words trade or calling fol-
lowing the word occupation. Trade may, among
. other things, mean exchange OF commodities,
.. e., everything bought and sold.
When the lawis express no man or set OF men
) can create custom for their own benefit and
y convenience and give to that custom force par
. amount to law. Other systems Of jurisprudence
than our own may be referred to FOR light, when
the great and leading principles Of equity are in
! question, in which our own is silent. But wheL
our own code has furnished rule it is impera
tive, even though it be shown to be detective II
is the occupation Of distributing in various ways
the necessities and Injuries required by the PEG
pie of the State that the legislative power of tht
State authorized by the constitution OF this State
and the United States, that ls taxed for the sup
port Of the State and parochial governments, ex
. cept those raised or manufactured, and which
1 Mr.. Lung is resisting on the plea Of (recite the
: allegations of the petition.)
None Of which reasons authorizes the tax col
n lector or this court to exempt him from paying
his license tax, but on the contrary the cour
believes that the law has been expressly framed
i and carefully worded, SO as to compel him and al
y others, whatever other occupation, trade or pro
fession they may pursue, to pay their licenses a
. retail merchants. Articles Of clothing or othe
+ merchandise which he may buy, and sell ez
4 clusively to the freedmen or other employees, Nc
1913, approved March Il, 1866, that the selling 0
barter Of liquor and merchandise to laborers, i
r. not part OF the occupation of sugar planter,
"A $oI he I'D ioo