The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-03-27

BtGlNu IL Chn uOL Do CAIl6u HONVP.DOUge OF log
rolling" leglslntinn. and It Is strictly germair
to The administration of the affairs Of the CITY
Of New Orleans to which the title Of the bill re-
islatiye enactment. and the, Legislature and the
people must be supposed to have known the
laws by which they were governed. It could
Of New orea snsfef had be BEEN e DIVIDED e ssy
teen years before, into three municipal,
tiles .oa and that those mupepalities had
when. therefore, an act was passed providing
for the consolidation Of the city, and for the
government and ADMINISTRATION OF Its affairs,
taken by surprise that such an act should con-
tain provisions concerning the obligations Of
the city and of its divisions. thus consolidated.
OF these obligations were, to be administered.
In fact. II we consult the legislation and juris-
prudence Of the day. it would seem that the
The consolidation n'' Of the city certainly CON
yeysd the idea Of the obligation Of the distinct
pension. indeed. to whom the idea would
essn Dyoo sYsn ~ 9 G BE-
eorp9rstlons thus DISPOSED g. + any doubt
been removed by the additional words ito pro-
vide for the government and administration Of
Its affairs for. as has already been remarked.
and constituted the affairs, which, more than
ANYTHING else. REQUIRED administration. IT,
this subject 1t might we'll have been said that
the title was deceptive and calculated to mis-
lead. TOR certainly such were to have been ex-
pected,
Numerous authorities have been cited upon
this point by the counsel upon either side. the
court will be content with q reference to one Of
6 A. so5. the Supreme Court of the State held
that 1t s sufficient under the constitution Ii the
object OF the act is stated In the title according
Second-As to the equality and uniformity Of
the tax imposed by the act Of 1852, the language
of the law Is that. The Common Council shall
dinance to raise the sum OF $780, 900, by special
tax on real estate and slaves. to be called the
consolidaled loan tax and the RATIO per. cont Of
portion to the Indebtedness Of each.''
This amount was increased to s65o,0oo by Sec
tion eight Of act No: u of the same year. by
which the city of Lafayette was annexed.l
AT the end OF each and every year any sur
plus of the consolidated loan tax remaining in
the treasury. after the payment of the interest
and the expenses of the management of said
lowest bidder. OF such bonds issued under this
act as have the shortest period to run in"
The lay was approved February a. 1s52 The
W WAS therefore made a the you'd dominion a Of
the 2; fhai afnsttuton Of h s
ID.
Taxation shall be equal and uniform through
out tue State. After the year 1s4s, all property
on which taxes may be levied. in this State,
ascertained as directed by law: No one pecies
of property shall be taxed higher than another
species Of property Ha of equal value on which
The respondents claim that the tax upon real
est ,te and slaves al one, and the system upon
which the tax was imposed upon the different
was obnoxious to this article
of the constitution.
This article Of the constitution was first
presented to the Supreme Court OF the State
Second Municipality OF New Orleans vs.. Dun
can, 2 A. 1872
This was suit to collect tax imposed. under
an ordinance Of the municipality. on ali real
estate within its limits.
The report Of the case embodies synopsis
of the defendants argument, in which the
/. That under the constitution, articles 80 and
1877, the power OF taxation vas vested exclu-
siyely IN the Legsl!a au1, and .,a. 49,
nicipality enjoyed the unquestionable right
to levy taxes for the purpose mentioned
ge Is null "nd So & ali s hs ns e.
fair and equal so hatno one class ofindipiduals
and no one species Of property may be unduly
assessed to % use IS the language OF Chancellor
TIE decision was rendered by Chief Justice
Eustis, who said:
and proper SUBJECTS Of adm inistration. The
lax Itself said 10 BE- aHeeRsttatieHa!, It being
s45. 1he article by it's very terms applies to
State, and not to municipal taxes. 1t provides
for equality and uniformity of taxation through
Of these objects would be impossible with
out general valuation Of the property to
De taxed, the article provides for the postpone
thus giving time for the Legislature to
carry into effect q principle which has
hitherto been standing monument Of
APPLYING to the complicated parts Of
society, distractions. however true. just and
mportant they may be- AS we have had occasion
he Third Municipality. ! A. T.. 435, the trainers
Of the constitution had before them the condition
IF the municipalities of New Orleans. with their
existence Is recognized and cOntin-
led, as to certain public rights by an express
provision. The JURISPRUDENCE under which the
before them and the power Of remedying the
9yils Of misgovernment was left IN statu quo.
With the Legislature; and the convention con-
nent, leaving the municipal bodies. as it is
believed sound policy justified. under legisla-
Continuing at page 1885, the learned Judge says:
We have no means before us by which we can
orm an idea Of the equality OF the taxation by
his municipality In its practical results. Wear
furnished with no evidence Of the mode in which
he public burdens operate upon the inhabit-
.nts. We have a simple admis sion, made in the
'ecord, that there is no other special ordi-
nance of the Second Municipality assessing
axes on personal property We know of no
'eason imperative. on the municipality to i'm
pose their taxes in any particular form. or to
include any other species OF property In an or
finance imposing a tax on real estate. 1t con-
titutes no objection. under any view of the sub.
ect. to the validity. OF this tax. that personal
property was not also taxed by special ordi-
lance."
Referring to the power OF the court to control
he, arbitrary exercise of the right OF taxation,
md in view of the inapplicabiity to the mu
licipaity of the article l27 of the constitution.
he Judge said:
In conclusion. it may not be out of place to
state that as the guardians of the rights and
property of citizens. we should fail in our duty
f we were to forbear to exercise our power on
my. proper occasion to protect them from spo.
iation at the same time 1t must be confined to
is constitutional limits. and to those cases in
which its authority cannot be questioned. and
This decision was followed by the decision In
he case Of Lafayette VS.. Cummins. A. 673.
decided in December, 184s. where the question
involved q, sum claimed for the defendant on
account Of his trade as butcher.
In this decision no distinction is made by the