The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-12-31
THE NEW ORLEANS DEMOCRAT TUESDAY, DECEMBER 1873

means OF having them. Bonds. payable at q
distant day, bearing interest, constituted the
only form Of obligation that would meet the
emergency and they are the most usual and
convenient form OF municipal obligations
The validity Of these bonds is question1d
an the single ground that section 81 Of 'tH4
act OF 1859. under which they were ISSUED.
Is violatve Of article 11s OF the constitution OF
is45, which declared that "every law enacted
by the LeoIsIaturc shall embrace but one OBJ
isct and that shall be exnresaed in the title"
The title ia IAN net to consolidate the CITY OF
New Orleans. and provide for the govern
The single object OF the act was to CONSOLE
date the CITY of New Orleans. TO bring back
ia diaaeverad membera and Ia MT nm end to
their separate existence by uniting them un-
der one government. The consolidation re-
uuired some proyision for the government
and NEUTRALITY-SUSPICIOUS. Of the affairs of the new
corporntion thus created, and ali the details
and narticuiars in the body of the act ger
name to the one object. the single purpose
contemplated by the legislature. without which
are srfIicientiy Indicated and expressed i'm the
title. The Immediate cause OF the consolida-
finn waa the utter inabilItvsof the municipal
tiles to nav the debts for which they were
separately bound, and to substitute the city
In ali thjnye nartaininr tn municinal govern.
ment Tor the municipaIitiea. The issuing of
those bonds was m net of ndministratior1 of
the affairs az the city deyolyed upon II by the
concentration and necessarily pertaining TO
the government OF the city.
t,on nrscedent established bv section OF the
e s,vn ontnrv not ~ isaG and a raneaI ~
fhat section f,ut the frnmer 81 section AZ
was evidentlv controlled bv Tho idea that the
2 iss6. must he enforced and the debts OF
e,och municipalitv must be- maid by the inhab-
itonta thereof T'he ORIGINAL narfition Of the
old CITY debt under section is OF the act OF
1s,lg, on the basis OF the amount OF taxes and
other revenues accruing to each muncipali.
~ was anparently e1,itable. and we nre not
Informed Of the motives for the Departure
from that anportionment and the new amor
tionment IN section 81 on the basis OF the
value Of real estate within the limits of each
mnnicipality. ma fixed by the State assess
ment roll OF 1851. 100000
Having thus fixed the quota of each NUM-
cinaiitv nv nm invartable and arbitrary stand
ard, and established the portion OF the aggre-
gated debt to be paid by each, by adding to
this this quota the debt created by each, section
paiity to pay their respective portions OF the
real estate and slaves owned by them. with tn
out respect to their value, the percentage in
each municipality being In proportion to the
amount of the Indebtedness OF each.
We have no means OF ascertaining the rela-
tive values OF real estate and slaves or of
other taxable property In the several munich
palities In 1851, nor subsequently, In the ma
ture OF things the tax imposed by the act of
1852 could not have been equal and uniform.
During the forty years of the running OF the
consolidated bonds many OF the slaves would
die, and any and all Of them might have been
removed beyond the limits OF the city at any
time, 30 that they would not have been
within the reach OF city taxation; and
great changes would necessarily take place
in the actual and relative values OF real
estate in different parts OF the city, while the
portion Of the debt to be paid by the inhabit-
fixed. The assessment rolls, from 1870 to 1871
inclusive, were offered In evidence, and they
show how unequally and progressively the tax,
as fixed by section 81, would operate now.
The real estate In the First District. In 1870,
was valued at S50, 986, 125, personal property
at S1614s 140; in 1877, real estate $3G,611 ,165,
personal property at ST., ls7,6m In the Sec
ond District, In 1870, real estate $29, SIC, 975,
personal property S5,11s 102; In 1877, real
estate $21 578 1925, personal property 50 792 295.
In the Third District In 1870, real state
$40, 693, 723; personal property, Ss09,0O5. In
1877, real estate, 50, f97, 765; personal prop
erty, S6392s2.
In the Fourth District In 1870 real estate,
S14, 6S3,995; personal property, S909,416. In
erty. Ss0O,s2o.
The practical operation OF this mode OF tax
alton shows how great the disparity was ttnr-
ing the four years from 1852 to 1855 Inclusive,
after which IL was abandoned. Inc aggregate
OF the percentages levied on read estate and
slaves for these four years for all purposes
was In the First District S5S1s, in the Second
S.09ta. In the Third 1911 y, and In the Fourth
1865 while all other taxable property in the
city paid only 2.95 for all purposes In these
four years.
The constitution OF 1845, article 127, which
corresponds with article 1913 OF the constitu-
ton Of 1852, and article 11S Of the existing
constitution, Is as follows: Z" Taxation shall
be equal and uniform throughout the State.
After the year 1S4S all property on which
taxes may be levied in this State shall be
taxed In proportion to Its value, to be ascer-
tanned as directed by law, No one species OF
shall be taxed higher than another
species OF property OF equal value on which
taxes shall be assessed.
1t would be waste OF words to attempt to
show the manifest inequality and want OF
uniformity In the tax imposed by section ~ OF
the act OF 1852. 1t was tiagrantly In conflict
with the constitution OF 1s45 Counsel Tor
relator urge that article LIZ OF the constltu-
ton OF 1S45 was applicable only to taxation by
the State, and not to municipal taxation; and
they rely on second Munlelpaiity vs. duncan
An. ~; cummings ys; LaIayette, An.
64, and Burlington vs. Dinkgraye, An; 54S.
III Du0CanS case tlo Second MuDlClDalltV.