The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-02-19
THIRD DISTRICT COURT.
DECISIONS BY JUDGE MosRo

New Orleans and Oarrollton Railroad Com
pany vs. Board Of Assessors.
Plaintiffs were assessed In 1873 upon rea
! estate s70,25O, upon horses and carriages etc.
| $4,000. and upon merchandise, capital and
money Mt interest 800 900 as one Item, and 1855
| 200 "a another item under the same caption II
appears from the Uleadings and evidence that
the item of 100000 referred to was intended
| upon the one hand and is understood upon the
other. to relate to the plaintiffs road bsd. The
court will, therefore, not stop to Inquire whether
the assessment was properly placed under the
caption OF merchandise. capital. ETC., or not
but will consider the assesshie nt upon the road
bed. Plaintiffs claim that the assessment OF
$55s,25o s Illegal for the reason that they have
no merchandise, capital or money at interest.
and pleadings 10 the case, and after citing nu-
merous authorities. decided as follows
The entire assessment Is mads upon the basis
Of actual capital, consisting OF tangible and In
tangible property the tangible property being
separately assessed. III the shares OF plaintiffs
stock had been selling In the market below par
1t might reasonably have been inferred that this
tangible and Intangible property taken together
was not worth the amount at which they had
knows Of nothing In the law which would Justify
an assessment upon sproperty or values which
have no existence under such circumstances.
The conclusions OF the court then are:
l. That plaintiffs had In 1873 certain rights.
privileges and franchises In addition to the
tangible properly returned by them and separ-
g. That said privileges or franchises consti-
tuted property subject TO a sessment and taxa
ton.
3. That they were properly assessed as "capi-
tai" Therefore the peremptory writ OF man
damus is refused, the Injunction Is dissolved
and the suit dismissed.
Perem ptory writ OF prohibition refused.
under . jndgment and s execution against de-
to be garnsheed. aud upon their failure to
answer the interrogatories served, obtained
Judgment against them as garnishees pro CON
fpgYp in favor of JamAg (lOFp for &E7
this judgment the garnishees have appealed
The Judgment was rendered upon presumed
admission that the garnishees owed defendant
the sum stated In the heterogeneous. which
was 800.
The specific amount stated In the judgment is
considerably less than that sum as to this sum
Of s67 80 there Il no want Of certainty, and the
amount OF costs for which the garnisbees are
condemned may be made certain by reference
to the proceedings in the case. Judgment OF
lower court affirmed at cost of appellants.
State ex rel. Daunoy Va. City of New Orleans
Reasons for Judgment on rule taken by d. +.
Garcia.
The warrants referred to in this rule we're
issued in December. 1876. In payment of what
month Of October. Of thst year. It does not not
appear that the issuance of said warrants was
Ia any manner authorized by the Metropolitan
Police Board, nor does 1t appear that said board
was vested by law with the power to sanction
such Issuance II they had been so disposed.
The transaction seems to have been conducted
by one Bray, acting in concert. with the treas
urer Of the board. and, from the evidence adj
duced, has very much the appearance OF public
robbery. There Is nothing to connect the pres
ent holder OF these warrants with the eircum-
stance Of their issuance. or In any manner to
impugn his good faith on the contrary. 1t is
shown that he acquired the warrants In open
market. The court. however is OF opinion
that this fact. In view OF the character of these
warrants and the circumstances OF their is
suance does not entitle him to recover upon
them. The rnle Ia therefore dismissed
st. Charles Street Railroad Company VS.. Board
OF Assess 0rs.-This case does not materially diff
for from the case Of the Carrollton Railroad Just
decfded The question Is whether the plain
tiffs have any other property tlable to taxation
as capital than real estate, road bed" etc.
Mandamus refused and Injunction dissolved.
SUIT FILED.
New Orlenns Bolt Railroad Company ys
Crescent City Railroad Company-Petitfoner
prays that it be decreed that the space covered
or occupied by the stables of tho Crescent City
Railroad Company on the river side Of Water
street Is not subject to private ase or. occupa
ton. but subject to public use only, and that tho
said Crescent City Railroad Company be ordered
TO remove the said stables and wooden gang
way, so as to restore the proper grade of Water
street in front of the stables and to not inter-
fere with petitioners laying its track as aa-
thoriEed by ordinance No. 1908 OF 1877.