The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-02-12
supREMEocouRr @EcIsloNs.
.Mcnaset. Fesrna.t u. .ssa.

Present: All the Justices.
psOHtEr yttsrtt't MANHtNr. @
No. sas1, Edward Uonery vs, Rotehfora, Brown
4 Co.-nehpafing granted :. :. 5000
No s4ea Martin Ivens Jr., vs. g. III. Ivens q
Collaborating refused,
No. s4sa i. #. Murrsll We: Mrs. Serena Lion
aud misunderstanding refused
No 545s Miguel Atenaane vs /. W. Arthur h
No. sIBT: state q f,tnlsiana, ex rel !; Mar :,
tin ct a. vs. New Orleans and CartLolltoh Rail-
ROAD Comrely.- bearing refused, r,,.s.
p,,osated " E . a7son rule against
thv H.. sfoa breauE EnF sn ~ Hal vs. justus
F,anke appelant- OF. teheating:
Former decree amended go az To allow plain
No ss5s. City If New Orleans ys Jehn David
son 4 als anpe,lants a, "A, from the sope-
Fs ss1 esg ss j pH IT. e o i NV
against ,lelinurent taxravn are here cutnul-
aed without objection. The collection Of the
which one only is now insisted on viz That
enrh defendant is entitled to offset any tax
which be may owe the, city by, The sum he naitlI
per tentum OH The assessed value Of his prop
il, 1870 The eitr assessed and collected tax If
~ per cent on the assessed value Of PROPERTY:
The act OF March 10, 1870 restricted cties and
municipal corporations from levying any tax
f. any e ,sne per e a be
ise e dams paid he Whole assessed tax Of 1910
aud therefore, as they allega, paid three eghths
demaSd aid IN fhese Eases this excess amount
ed 10 sisn go The def ndants rlead that snm
III compensation q the taxes Of 1914, ,,.u
sense Of that word. u s not a contract between
two parties, but the imposition Of q Lax is the
positive act Of the g9vernment binding llpo q
diviaual or personal consent to enable 1t TO he
enforced. TaSes are not de, demands agallnst
. n, lt.,.. ,,,,I nttf ffCf n
They are to be regarded not es debt. but as
contribution required from, the citizen Tor the
support Of Union company r.
Rorlelon. A, 1927 Considerations of public
policy require that tax Of one year SHOULD not
he compensated by an over payment OF a pre-
yiDus year.
the taxes Of each year gre, laid to n,eet the
exieennies Of that year. II they could be re-
dueed by deduction Of such sums az had been
f,q Pe ssses 4,
ment might be diminished so largely az te ,on-
caeinn public detriment. But outside OF this
such demands as admit OF a plea in .eompensa-
ton. This does not Of course, touch the dues
10y, OF the right Of the property owner YIN has
sue fof such sum a. was wrcnsiully paid, W.
are here concerned only with hs alleged right
to compel the city to eomrensate her tax Of one
year hy All over payment OF a previous year
and this is condemned both by law and public
policy, Judgment. affirmed. ,,..
No. e1o5. gity, Of, New Orleans es; J. Davidson
| the Superior District Court, parish Of Orleans
The tax dine for any given year. cannot be
compensated by the amount everpaid any pre-
eedng year.
The exemption from taxation, by the act OF
March 1e 1Rfn, of $1,000 Of income, argl OF the
same amount 81 household furniture, applies
equally and uniformly to ell taxpayers, end
doea not therefore eontfavnne the cuhst'tu-
tional requirement Of equality and uniformity,
Judgment affirmed.
No sac. Chopin & Bsard, appellants, .ys,
Louisiana avhe Uomnahy-appeal from the
Huperior District Court parish OF Orleans
N This suit is brought to recover from defend
ana the damages urrasinned to nlainttlts ny
creyasses In the leveeE on the Mississippi river
There hang in the petition no allegation ha'
the COMMISSION of engineers, provided Tor in
the acts relating TO the powers and duties of the
defendant. had at any time located levee al
either Of the points where the oreyasses oc-
cured: or had directed the construction o. an.
there. or that levees having been located and
constructed there, thew did not conform to the
standard fixed by said engineers. or have not
been maintained no to that standard. or have
given way from impel lection Of the work -the
execution of mo cause of action was properly
taken, Judgment affirmed
No. e6Ia Mis-. Amelia Smith va. 7. J Kenny
executor and eppsllant,-Appea from the sec
on 0)istrict Court parish of Orleans.
Neither power OF attorney to Eeil real estate
nor the sale itself need he by authentic act
Judgment reversed and plaintiffs demand re-
jeetedcsxcent az to the sum Of s2k4 81. o
ny JuHTIcE DE BLANC
No. esss, The State ex rel, Victor Boutroue