The New Orleans daily Democrat., 1879-05-07
TAX su1Ts AND COSTS OF COURT.

| TAX SUITS AND COSTS OF COURT.
4 few days since correspondent In one OF
tbe city papers entered protest against the
suits recently instituted by the Assistant
| Attorney General against delinquent tax
nayers. and, commenting at length on the
course of that official, declared that the State
and city were both restricted to the process
of inscription and forfeiture prescribed 10 act
| No. 96 of 1877, for the enforcement 81 taxes,
and that these suits were entirely unauthor-
lied by law.
This question has been passed upon dlfectiy
by the Supreme Court, and It's decision sus-
tains directly the reverse OF this propositlon.
These suits are authorized by the decision OIL
that court In the case Of the City OF New Or
| leans VS.. Il. Madison Day. This decision was
rendered by the present Supreme Court OF
Louisiana. and Is reported at page 416 OF the
% Annual. We give the decision without
comment The italics are in the printed opin-
ion itself, which is as follows:
This suit was brought against the defendant
In November, 1874. for the taxes OF that year
and tbe fourth of December following his sup
Elemental answer On May 10. 1875. after evf-
denee and e court
Defendant now insists that however Just the
judgment against him may have been It must
now be reversed and this suit be dismissed be-
cause act No. 90 Of the extra session Of 1877 has
provided a ne,n mode Of collecting taxes. and
that all laws providing different mode are
Legislature has provided new mode of collect
Ing taxes as stated, but 1t does not follow that
that mode is exclusive. especially as relates to
back taxes. We understand that the assess
msnt OF a tax against an individual creates
personal debt against him as we'll 9 lien
Ds as hS ne lien T be fe from 81 he
sufficient to pay the tax, he Is personally bound
and liable as vel! for thy, whole tax % for any
GIls HIM personally. We know Of no 10 law or reason
why he may not be sued In the courts by the
corporation to which be is indebted. and :, con.
to provide speedy remedy as against the prop
erty itself. but we do not see that 1t takes away
the right OF the city to Proceed u the r. courts q
and incidentally its liens on their property. Be
this as 1t may, the law. BY Its terms. makes no
reference TO back tafes. and seems to provide
the collection Of back tdres, Mefemedies provided
IN fo,7ne, statutes are not necessarily In conflict
with act No. se and b not d ~ ag
to construction Of act No. 96 which would
work so manifest an Injustice and injury to the
public interest.
From this opinion 1t Is clear that the State
can select either proceeding, at it's option. II
the two proceedings are equally efficient, the
cheaper and less oppressive to the taxpayers
should certainly be selected. But, experience
has proved the process of inscription and for
feiture to be utterly impracticable and inef1i-
cent, and that taxes can be collected with
any degree Of certainty only by suit. For
this reason, the State having its option,
selected the latter manner Of procedure.
In regard to the multiplicity Of suits, it is
but just to the Assistant Attorney General
to say that, as soon his attention was drawn
to this injustice, he took steps to correct 1t,
by consolidation of all suits against single
individual. This circumstance was due, in a
great measure to the large number Of collec-
tion districts in the city, requiring separate
assessments and returns OF delinquent taxes
by each collector for the property In his dis
trics It naturally resulted that a suit was
brought against an individual on each sepa-
rate return. Now that these districts have
been consolidated this evil can and will be
corrected.
1t must also be borne in mind that the
larger proportion Of these innumerable suits
are for personal taxes, and Of these nine-tent
Of the capital or personal delinquent tax rolls
are made up Of taxes on corporations. Small
dealers pay as a rule, because they cannot
afford to litigate, but the wealthy cor
porations, which employ attorneys by
the year, constitute the main body Of resist
ers. The amount of back taxes claimed by
the State from these corporations and
moneyed institutions In the city of New Or
leans and now in suit, exceeds 100000. The
delinquent taxes due on bank shares alone, In
q single collection district Of this city, on
account Of the revenue OF 1878 exceeds s5O, 900
These claims can only be settled by litiga
cation, whereby the delinquent is az
forded an opportunity to make his
defense before the courts, and it is high time
that their liability should be determined /
these assessments are erroneous they shoulc
be wiped off the books, and the Legislature
should not, year after year, make appropri
attons based upon the collection of the revenue
supposed to be derived from this source q
taxation.