Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1880-10-09

interested, the able opinion rendered Dy
Judge Taylor will be generally read
with interest
OPINION OF THE COURT.
State ex.rsl. j. b. Slattery VS.. John Lake,
Sheriff and Tax. Collector-NO 3s9-District
Court-CaddO parish.
The question for decision is: Can a
Tax.ColIector be compelled to receive a
warrant, drawn by the Auditor on the
Treasurer in favor of Constitutional
officer, in payment of tax imposed on
those pursuing an occupation, trade or
profession
The Sd section of the act of 1880, en-
titled, can act to provide an annual
revenue for the State by levying annual
taxes upon all property not exempt from
taxation, etc." provides that no bond,
coupon, warrant or other debt of the
State shall he received in payment or
compensation Of any tax assessed under
said act, except such as may he declared
by special act of this present session of
the Legislature to be so receivable. See
act n of 1880, page IS.
The SD section provides " that
all those parts of all laws on the subject
of the levy, assessment and collection
of State taxes, heretofore enacted, which
are in con f1ict with the Constitution Of
this State, or inconsistent with, super.
coded by, or in conflict with the provi-
sions Of this act are repealed.
This act, as its title imports, provides
only for the levy, assessment and COL
lection of taxes imposed on property,
and does not mention those imposed on
occupations, trades and professions. 1t
is plain that so far as regards the tax on
property, it can only be paid in curren-
cy or any other money which is a legal
tender for private debts.
This levy, assessment aud collection
of a tax on occupations, trades and pro-
fesslons, or, in other words, the license
tax, were the subject of another and
distinct act passed at tie same session
of the Legislature and known as Act
No. 1l9 of the acts of $780, see page
143
This act, unlike that imposing a t3N
on property, makes no pr6sision what
ever for the enforced collection of the
license tax, but declares that the said
licenses shall be collected in the manner
previa2d ny existing laws. 1t is clear
that the mode provided by act No. II for
collecting taxes due on taxable property
cannot be applied to the collection of a
license tax. That act requires the COL
lection, after the usual notices and de-
lays, to advertise and sell at public out
cry the property on which the taxes are
due. Now the privilege of pursuing
any trade, occupation or profession in
the parish of Caddo is the subject mat
ter of license tax and cannot be le-
gally seized or sold. How can privil-
eye to practice law, or medicine or den
tistry be sold at public sale'
As neither Act No. II nor Act No. 1l9
of the Legislature of 1880 has provided
a specific mode of collecting license
tax, it becomes necessary to examine
the laws regulating the collection Of
license taxes which were in existence
when Act No. 1l9 was adopted.
Taxes are generally demanded in
money and any tax law will be under
stood to require money when different
intent is not expressed. Cooley Oh tax
alton, page II. In 1877 the Legislature
passed an act which was approved on
the 10Th of that month, making war.
rants issued by the Auditor for salaries
of Constitutional officers accruing after
the first day Of January, 1877, receiv-
able for all general fund taxes and IL
censes due and payable in the year for
which said warrants were issued. See
Act No. 10 Of 1877. This act was amend.
ed at the same session 50 as to include
warrants issued to clerks and employees
and for contingent expenses of Const-
tutional officers.
These acts are clear expression of
the intention of the Legislature that
license tax may be paid otherwise MAN
with money. They were not repealed
by the Legislature of 1880, and as they
are not superseded by or in conflict
with that legislation, they must be con-
sdered as still in force. They were
evidently the "existing laws which the
Legislature had in mind when in the
18th section of the act 1l9 it declared
that licenses should be collected in the
manner provided by existing laws"
1t is urged that if the Tax-Collector