Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1880-10-07
shreveport I,imes.)

V0uV NVOIoIVA, AoluOlOu Ill NussuluCinS VII
Monday, by His Honor, S. L. Taylor.
Judge of our District Court, in which ii
is held that tho Tax-Collector is bound
to receive when rendered to him the
Auditors warrants issued to Constitu-
tional officers, for State licenses, due for
the years in which said warrants are
issued. The point was raised by J. j.
Slattery, Esq, our late District Attor.
ney, who applied to the court for man.
damus to compel John Lake, Sheriff and
ex-officio Tax-Collector of the parish Of
Caddo, to receive an Auditors warrant
issued to him for bis salary for the
month of January of the year 1850, for
State license due for the curreut year,
the same having been rendered to him
in payment and refused. The court
granted peremptory mandamus. This
is, we believe, The first time that this
question has been brought to the atten-
tion of the courts of the State, and as
it is a matter in which every salaried
officer of the State government is deeply
interested, the able opinion rendered by
Judge Taylor will be generally read
with interest:
OPINION OF THE COURT.
State ex.rsl. j. L. Slattery vs.. John Lake,
Sheriff and Tax.COlleCtOr--NO. 3S9-District
C0urt-Cadd0 parish.
The question for decision is: Can a
Tax.Collector 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, ian 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 be received in payment or
compensation of any tax assessed under
said act, except such as may be declared
by special act of this present session of
the Legislature to be SO receivable. See
act II 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 tlict with the Constitution Of
this State, OF 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sions of this act are repealed.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
it can only be paid in curren-
cy or any other money which is a legal
tender for private debts.
This levy, assessment and collection
ola tax on occupations, trades and pro-
or, in other words, the license
tax, were the subject of another and
distinct act passed at the same session
of the Legislature and known as Act
No. 119 Of the acts of 1880, see page
l43.
This act, unlike that imposing tax
on property, makes no provision what
ever for tho enforced collection of the
license tax, but declares that the aid
licenses shall be collected in the manner
provided by 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
license tax. That act requires the col
lection, after the usual notices and do
lays, to advertise and sell at public out
cry the property on which the taxes are
duo. Now tho privilege of pursuing
any trade, occupation or profession in
the parish of Caddo is the subject mat
Ter of q license tax and cannot be le-
gally seized or sold. How can a privil-
oge to practice law, or medicine or dem
tistry be sold at public sale'
As neither Act No. II nor Act No. 1l9
IF the Legislature of 1880 has provided
, specific mode of collecting license
tax, it becomes necessary to examine
The laws regulating the collection of
license taxes which were i'll existence
when Act No. ll9 was adopted.
Taxes are generally demanded in
money and any tax law will be under
'tood to require money when different
intent is not expressed. Cooley on tax
alton, page IL. In 1877 the Legislature
passed an act which was approved on
The 18th of that month, making war