The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-06-13
SUPREME COURT DECISIONS.
NO. 756g-NEw ORLEANS aAsLIaHT COMPANY.
Wa BOARD OF AsSESSOIss.

4 Board OF Assessors to correct an over VAluA.
I tion, recourse can be had To arbitration under
the revenue act Of 1878 only when the assess
ment complained Of 10 on real estate.
NO. 1913 ORLEANS PACIFIC RAILWAY
COMPANY VS.. a. H. GAY, TUTOR.
Bu Mannfng, e. y.--Unless the right OF q
railroad company to the full ownership I'D
perpetnity Of the land which II seeks 70 ex-
tested, and 10 made distinct Issue in the
pieaditngs, the court will not pass upon the
| question.
The statute requiring the costs Of legal
proceedings tyr appropriation TO be paid by
The party seeking them, does not apply to
the costs OF an appeal taken by the owner Of
the property.
NO. 72sss-Jos. MAUMUs VS.. A. Y. BEYNET EFT
Ais.
Bv MarT, Where the proceedings, under
act No. Az OF 1873, by which the State acquired
property for taxes due upon 1T were regularly
cOndueted, all mortgages bearing upon the
property were thereby cancelled.
The right to obtain valid confirmative
deed from the Auditor, after the delay for re-
compton has expired, TO property sold for
chaser, but exists likewise Id favor 81 all SUBJ
sequent vendeeS.
A creditor Of former owner cannot attack
Tor stimulation a title acquired at public sale
Under legal process.
NO. 7l6O-BUssEY & 90. vi. NELSON & co.
4, By Mari. IA court Of ordinary jurisdic-
tiOn Id not Invested OF itB control over an at
taehmant suit by the death, subsequently to
its institution, OF one Of the members OF the
partnership against which the suit ID brought
IL the deceased partner was q nonresident,
and his executor or other representative be-
" IT 70 pending may appoint q curator I'D hoe
TO represent his succession, and the suit be
prosecuted, eontradetorily with such curator
to final Judgment, with privilege and prefer
enee on the property attached.
NO. 722o-NALLE & oAMMAoK VS.. HORACE l..
DUFOUR.
By MUIR, Jan accommodation indorser
OF note furnished as collateral security for
the reimbursement Of advances which fac
tor has contracted to make, to an amount
limited by the contract, to enable the maker
OF the note To cultivate and harvest his crop,
will be. considered merely as a surety who
guarantees that the crop will realize an
amount sufficient to defray the stipulated
outlay, and binds himself for the deficit II any
there be-
Such ali indorser cannot, therefore. be held
liable to the factor for the difference between
the proceeds OF the crop and any advances
which the latter may have made In excess of
the amount stipulated In the contract with
reference to which tho Endorsement was
given.
NO. 7327-THE STATE vs.. y. q. aIsCH.
By DeBtdnc. 1.-THE act OF 1873 comforting
upon the city Of New Orleans the power to
regulate and prohibit private markets, does
not violate any provision Of the constitution.
When the collection Of o fine imposed un-
der on ordinances OF the City Council, passed
by virtue Of said act. is resisted on the
ground of fts illegality or uneonstitutiona
an appeal will lie to this court from the tudg-
ment imposing such fine.
NO. 71g9-W. W. WALKER AND j.. o'RRIEN ET
AIS. VS.. CITY oF NEW ORLEANS.
By DeBtanc, The constitutional require
ment as to uniformity OF taxation applies to
license taxes as we'll as to taxes on property.
a Under the power conferred on the city OF
New Orleans by It's charter to impose license
tax upon the owners Of carte, drays, etc, the
city can only exact b uniform and equal
license from each OF such owners, without re-
gard to the number Of wheels Of the vehicles
or to the number OF horses by which they are
drawn.
NO. 59G8--Jos. II. HARVEY AND WIFE VIZ. sUc-
CEssIoN OF VI. r. HARPER.
BIZ DsBlanc, Upon the death Of judg-
ment debtor and the refusal OF his executor
to pay the Judgment the creditor can bring
suit In the probate court against the executor
to compel such payment.
Prescription against an action to make
sheriff liable Tor the amount Of release bond
accepted by him In a representation suit, on
the ground OF the insufficieney of the surety,
runs only from the day the bond duly as
signed to pIaintiif Is returned by the sheriff
into court.
NO. 7525-UITY or NEW ORLEANS vs.. WEST
PHALIAN LLOYDs & co. EFT AIS.
By Spencer. J-Act No. ~ Of 1879, prohibit
ing municipal corporations from assessing
license tax OF over $500 on the insurance conn
panies therein mentioned, did not repeal or
affect the assessment for q larger sum already
made by plaintiff for the year 1879, though
the taxes 80 assessed were not exigible at the
date OF the act.
The license tax imposed by the city OF New
Orleans on Insurance. companies cannot be
demanded of foreign com panies which have
no office or exclusive agents here, and merely
issue policies from their home Offices, under
an agreement to accept such risks as may be
placed for them here by party who con-
ducts a general insurance agency In his own
interest and for bis own benefit.
The ordinance OF the city OF New Orleans
which imposes on every person doing busi-
panies license tax Of $1,000 for each company
represented by said agent, violates the con-
stituttOnal requirement. Of equality and uni
formity.
When the same person follows two occupa-
tions, recognized in commerce as separate,
and taxed and classed distinctly by law he
must pay q license for each.
Act No. AS OF 1871, which provides the rate
city Of New Orleans shall bear, relates as
well to license as to other taxes.
NO. 7255-EUgLID BORLAND, JR., VS.. EFTING-
HAM LAWRENCE.
By White, jim a suit to recover the bal
ance due upon notes, the property mortgaged
to secure which has been sold under execu-
tory process, the burden Of proof Is on the de-
PENDANT when he seeks to escape liability for
such ba lance on the ground that. In the pro-
ceedings Uid erecutipd, plaintiff had agreed TO
accept the proceeds Of the mortgaged prop
erty in full satisfaction Of his claim. When
the evidence in such q case, consisting solely
Ut oral testimony. preponderates On neither
side, and there are no eorroborating circum-
stances to support either, the presumption
will be that plaintiff has not waived any of
his legal rights.
NO. 7146-sTATE OF LOUISIANA vs. JOHN L.
LARESCHE.
BIZ White, ia notary public is not con-
stitutional officer. That office being Of IegisIa-
tive creation, its incumbent is subject to the
control OF the Legislature, which may pro-
vide for his removal or suspension.
OF a notary public on the ground that he had
knowingly passed a fictitious act Of sale, the
record Of q suit wherein he has been personal
" condemned. On account of ouch official mis-