St. Landry democrat. (Opelousas, La.) 1878-1894, 1880-09-18
Act 90 Of 1850,

day, we are deNSnIeO 10 see tildt IL -
the intention of the association to
contest the validity Of the act commonly
known as act 90 of the Legislature OF
1880. This act, viewed from any stand
point, is certainly one of the most i'll
famous ever placed on the statute book
of our State. 1t was evidently "con-
ceived in iniquity and brought forth i'll
SIM and when tested in the courts, will
no doubt receive the treatment, and
meet the fate it so justly deserves.
When the constitutional convention OF
1879 was submitted to the people for
ratification last December, there was
submitted with it, amongst others, an
ordinance for the relief of delinquent
tax payers, which was reproduced Ill
our last issue. This ordinance specially
provided "that all interests, penalties,
cost, fees and charges whatever on taxes
and licenses due the State OF any politi-
cal corporation therein, prior to the 1st
day of January, 1870, and yet unpaid,
were RENTED provided the principal
of said delinquent taxes were paid prior
to January list, 1881. The object Of this
ordinance was to relieve the people OF
the State of the enormous cost, fees,
charges, penalties and interest charged
against delinquents or growing out OF
suits against them. The ordinance,
moreover, specifically and positively pres
cribed the ouly species of outstanding
obligations in which alone delinquent
taxes could be paid. This was evident
ly intended to he an end of the matter.
These costs, penalties, fees, charges,
&C., were dead, null and of no effect,
| when the constitution and debt ordi-
nance were ratified on the Goth of De-
cember last. The officers to whom they
we're due no longer had claim against
the State.
The solons in the Legislature, how
ever, for reasons best known to them
selves, took a different view Of the
subject, and disregardiDg alike the
constitution and the law, passed act 93
of 1880, entitled an act to carry out the
provisions of article LIST, of tile ordinance
for the relief of delinquent tax payers,
and to provide for the settlement of the
Indebtedness of the State Of Louisiana
(Which the convention had remitted)
incurred in the prosecution of the tax
and license suits in the State of Lou
isiana."
The act-after going into recital OF
the fact that by article | of the debt
ordinance, all interest, costs, penalties
fees and charges rhdtcrer had been nc.
mitted, and that uhereas the officers O
the State of Louisiana, who had rendered
services nv the prosecution Of sad Tar aht
license suits, acre entitled to pay for tn
sane-went on to authorize the Governor
to appoint board Of five, of which ht
should he ex-otficio chairman, and ;
majority of whom should constitute {
quorum, whose duty it should be tt
ascertain and approve the amount o
such costs, fees, charges, legally due t
said officers, and RENTED by the deb
, ordinance, and when approved by tin
| board that the claims should be received
in payment of any tax Or license du
the State prior to January list, 1880
, Under this act, which was simply
gratuitous donation to the late ia,
:: gatherers of the State, and their lega
councillors, in cases where suit hat
been brought, the board met and til
E result was that claims were approves
n and certificates issued amounting t
). about 100000.
s And yet by the debt ordinance ap
proved and ratified by the people il
December every cent Of this $4,000
e had been RENTED! No one can rea
: the title of the act, and the preambl
!, thereto, without smile. Whoeve
3 before heard Of a legislature providin
for the settlement of an indebtedness
the State which had been absolutel
:, and Internationally RENTED by til
constitution OF the State? If it ha
:, been RENTED, how could it exist? Thes
are questions we would like to hea
answered. The quotations of the stoc
exchange in New Orleans show abor
e twenty-four cents asked, and abou
g | twenty -one cents on the dollar bid, fe
e these certificates. This Of itself serve
: to show that even those to whom the
Il were issued have little or no confidene
in them. They know they have no legi
basis, and that when questioned in til
y courts they must be stricken with MULTI.
They are null and void for the folloWin
! reasons, amongst others too numeror
to mention: list, Because the title
:. defective I'd, Because act 93 is speci'
! law for the benefit Of the late ta1
gatherers, and comes under the inhib
: tons of act 4S Of the constitution
1870; Sd, Because the Legislature ha
> no right to revivify debt Of sever;
hundred thousand dollars against til
State in this manner after it's remissiO
i and extinguisl,mcnt by tho people I
the State in convention; 4th, Becaus
the constitution having designated IL
n character of warrants, or Indebtedness
e that could be received in payment
e delinquent taxes, that, OF itself, amour
" ed to an exclusion of all other kind
y and the Legislature was clearly witho'
l. authority to create an Indebtedness al
l ..l-, +ho ar;loncas thereof rnrniyah