St. Landry democrat., 1882-05-13
IT. ia argued that a State board of as

made by the General Assembly, in
orper to restore and maintain the cred
| it Of the State, and to prevent the &C
cumulation of debt against the State,
created by the appropriations III excess
of the annual revenues, 1t is further
argued that the Board would be a
harmless institution, because its pow.
ers would be limited by the amount OF
the appropriations, and its assessments
for taxes can never exceed that amount,
as fixed by the will OF the people
through their representatives IN the
General Assembly.
This argument is not only blind to
the history Of our State government
under the constitution of 1868, and to
the provisions in our present cOnstitu-
ton limiting taxation for all purposes
on property in any one year, to SIX mills
on the dollar of its actual cash value,
but is made on the theory that there is
no limitation on the power of the Gen
eral Assembly in the constitution to
make appropriations of money, al
though it be in excess of the annual
revenues, and create debts against the
State.
This is great fallacy. The limita
ton on the power to make approprla-
tions, is not only implied in the limita
ton on the power OF taxation, but the
constitution expressly ordains that the
general assembly shall have no power
to contract or to authorize the contract
ing OF any debt or liability on behalf OF
the State or to issue bonds, or other evil
dence of Indebtedness therefor, except
for the purpose OF repelling invasion,
or for the suppression of instructions.
In view OF these express provisions I'D
our constitution, one limiting the power
OF taxation, and the other prohibiting
| the right or power to contract any debt
or liability on behalf OF the State, by
the general assembly-how can they be
evaded, either directly or Indirectly, by
establishing board OF equalization OF
assessments ON the one hand and by
| making appropriations IN excess OF the
annual revenues on the other. 1t is a
fundamental principle OF Jurisprudence
that whatever is done i'll contraVention
Of a p1ohibitory law, is an absolute null
| lily, and that all laws passed in viola
ton OF the constitution of a State OF OF
the United States, are null, void and
| without any effect.
Without this universal principle OF
! Jurisprudence, its recognition and en-
| forcement by the courts all prohibltoly
laws and all constitutional limitation
on the.exercise OF power, would be vain
and nugatory. 1t is plain that the APP
plication of this principle to debt OF La
! bilities contracted or created by the
general assembly would strike them
with nullity in whatever form they may
have been contracted or created Wheth-
er in an open or direct way, or by 1ndl-
rection as in the form of appropriations
in excess Of the annual revenues, be-
cause it is sound maxim OF law as we'll
| &c hot hot "
from being done directly, cannot be
done indirectly. The same principle
would strike with nullity any assess
ment on property for taxes for State
purposes which would exceed six mills
on the dollar, on its actual cash value
| in any one year.
The constitution of 1870 was formed
in the interest and for the protection OF
the taxpayers in all portions of the
State; and it guarantees to each tax
payer the right of exemption from the
payment Of taxes on his property above
six mills on the dollar of its actual cash
value in any one year; and guarantees
| to him the further right that his prop
erty in the future shall not be encum-
bered with debts or liabilities contract
ed or created by the General Assembly.
| SO that in the matter OF assessments
or equalization of''assessments there is on
| ly one fact under the constitution to be
ascertained, and that fact is what is the
actual cash value Of the property Of
each taxpayer in the different portions
of the State. When that fact is ascer-
tanned the power of taxation is exhaust
| ed, whether the revenue derived from
| the assessments be sufficient or not to
pay all the appropriations made by the
general assembly.
1t is evident that no one is competent
or qualified to ascertain the fact who
does not reside i'll the parish OF city
where the assessments are to be made,
and WHO hasa personal knowledge of
the different conditions, and of the Cir
cumstances which give to property its
actual cash value in his parish or city.
The lands OF the State are greatly di-
versifed in quality and value; we have
swamp and overlooked lands, billy
lands, wornout and abandoned lands,
lands, rich, cultivated and highly i'm
proved; Oh the other hand, we have
poor lands, improved and unimproyed,
remote from navigation, from railroads
and from towns and cities-all to be as
sessed for taxes at their actual cash
value under the constitution.
The actual cash value OF lands in our
State is remarkably low, and it may be
well doubted whether the present as
sessments do not exceed their cash val
ne in the market, or in the language of
the constitution, their actual cash value
as matter of fact.
The remedy, to relieve the State from
her present financial troubles, is not to
be found in a State board or the in
crease called equalization Of assess
ments, which means an increase of tax
alton, but it is to be found in a return
to the mandates of the constitution.
which means retrenchment, reform and
strict economy in the administration of
the government in all its departments.
NORTH LOUISIANA.