The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-12-31


same acts il authorized the subscriptions,
honda and special tax In accordance with the
ordinances, requiring the city to collect ana
nay the railroad tax for 1885, and by act No.
led TO take stock In the Pontchaftrain Rail
road to the extent OF 81 800 900, with the vie
Of extension to Mobile. payable In bonds, the
interest to be secured by tax on al! the tax
able property Of the city These three acts
BY subsequent acts the city was authorized
to issue bonds without the formality Of pOpu-
lar ratification, 80 that the entire bonded and
floating debt, which aggregated on the thirty,
first OF December, 1862 $3.50, 23s. amounted
on the thirty first OF December, 1874, to $24.-
7il,765.
this tax oppressive, and after submitting to
10 for four years--1s52 to 1855 inclusive-the
memorlaised the Legislature for relief. In
1856 the Legislature passed three acts for
that purpose, Nos 93, 1874 and 1G4. The first
Of these limited city taxation on movables or
personal property and real estate and slaves
To 81 90 on the hundred, provided that rate
on real estate and slaves ahoulA suffice to
raise the amount required to pay tho interest
on the city debt, together with tho gradual
reduction OF the capital Of the consolidated
s sS wSeher e ~ se q Gs
real estate and slaves, which should not be
equal and uniform, within tho limits Of or
through the several districts Of the city. Act
No. 1874 subjected to city taxation. every spe.
cies Of property. real and personal, with Ger.
tain specified exceptions: and act No. 1874
amended the consolidation not and enlarged
the city charter embodying substantially the
provisions of acts Nos. 93 and 1874 Section AZ
OF this act required the Common Council to
levy annually, an equal and uniform tax on
all property. real and personal, but this taxa
ton was limited to 81 30 on the hundred, In
Guiding the consolidated loan tax and the
special railroad tax, provided that rate should
A1.iaN -, ha nj, a nj
idated debt and the railroad bonds issued by
the city.
Since the passage OF these acts taxation In
New Orleans has been at fixed rate per cent
ton but the rate has been changed by the
Legislature as the exigencies Of the city re-
CURED Out of the sum thus raised the
amount required for the consolidated loan
tax was set apart annually and applied to the
BY act No. 8, extra session OF 1870, the
Legislature forbade the process OF mandamus
against any auditing or disbursing officer Of
the city to compel the issuing OF any warrant
for or to enforce the payment Of any money
claimed to be due by the city: This act re-
Quired all actions for money claimed OF the
city to be instituted In the ordinary form
against the city as o corporation. 1t pro-
hibited the issuing Of any execution or feri
facias to enforce any Judgment against the
city: it provided for the registry OF such judy
ments by the auditing officer, and made them
payable In the order OF their registry, either
out OF money ia the treasury Oh out Oh the
In 1874, by act No. SO, the Legislature post
poned until December, 1919, tne levy ana COL
lection Of any Tax py the cry Oh new orleans
Tor sinking Iuna Ior the pnIc tl 81 lts
bonds, put IL expressly provina 20 snai tnls
lay or affect the payment Of the interest on
the bonds OF said city as the same shall ms
lure, anu Proutdea Jmma tnas ene van My
OF the consoldatea ponus Of Ine ci Ivy 81 rev
orleans Is hereby recognizeu ~ al lts lntegri,
temporary reiiei 70 Inc Ia,xpayers o. Lna ciIy
OF New orleans III tne eMpaIfasseo oonuluon
81 analrs, ana not 10 ae.racs ron ron OF impalr
the rlghts OF the noioers oi saiu bonus or
osneis, rage w. ~ a,
IN 1916 an aet was passed-No. Vi, common
~ known as the premium ponu act-auInor-
lzlng the clty u NSw vIIeans ~ iunu aCs
entire ponue1 uept; oecuon % ILLS acI pro
1910 on tor any year tnereai.es, Ior . Inc pay,
menu Oh otner ponds OF lmIe,esI on other Ihan
tne premium nonosi All laws auenoIla.ng
Inc WV youiicii 70 levy any aAA wna'Soever
Ior otner oonas, OF i9 aI ON osne[ pShus
were depeared a,u re ctf ~ =, sn th oIase
We're 9eclareu ihcolnpeIelC 70 conapel Ine ON,
GERS OF the CITY, ny inanualnus, 70 !evy anu
coiLecs any an.SresC .aA o1ller tnaA 'nas pro-
vl4 .s. Ior ~ Ine a B,- ..,,. - go 90 a..
Inc southern Bank, holder OF 6la OF the
q ..tAx. HI .l~.,, Al s,xn boz,
sne Guy, IN DecelnDer, 1910. analn Decem per,
1871, com plahce VIII n the Iequirelhents OF tne
coas0das,oh att. a.; ame City hMeg tnus peet
pus "a aeiauia, inns SUI was DtouRmI a9alnsC
s,e ~ ia,ss, an9 Io4 uo
py mandamus, 70 levy ana coliecs spec!ai
LAY, OK separate ana aistlnGI assessment, OF
on N. ne l 1874 ~ 1s1s ;n .ns ta
Ior eacn Oh tne years SGT 5o.A 70 sn!o Inclusive
less coupons pald IN iSM ana 1 $50. ana py IN
!unction 10 prevent me levy py Inc MAYOR
and Administrators OF any tax on the real
estate witnin sne Guy Hmlis slp)ect 70 aka
Ion "a favor o. Ine consomaased i9an aeOt un
oef Lne act o. 1927 wienonL nfss having pro
vlued LOT tnat aept. Inc peuuon states
az length ana minuteiy the history
OF Lne consoliuated deot ana ponds: wnicn we
nave endeavored TO condense ana 10 connect
with the legislation by which they may De az
iecCed, ana IL charges tnat Inc Guy ana me
LAY taAa sb rear estate Wtnn its mios are naole
ton the p ayahens W Ino LnaIneu Houpos anu
S65o ooo ner ANNA for the Years - 1874 10 1878
inclusive less counons Maid in 1874 and Is75
the amount Of which relator knows not"
The petition also charges that the citv Ia
estonped from DENYING the validity OF the