Case Name: City of New Orleans v. E. A. Bienvenu
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1871-11
Citations: 23 La. Ann. 710
Docket Number: No. 1221
Parties: City of New Orleans v. E. A. Bienvenu.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 23
Pages: 710–710

Head Matter:
No. 1221.
City of New Orleans v. E. A. Bienvenu.
A notary public is an officer of tlio State, wlio bolds bis appointment from tbe Governor by and with tbe consent of tbe Senate. The city of jSTew Orleans has therefore no right or authority to impose a license tax on such officer in his official character.
The permission given to the city to impose a license tax on trades, occupations and professions does not include an authorization to impose a tax on a notary public or other State officer.
APPEAL from the Fourth. Justice’s Court, parish of Orleans. A. Yiavant, Justice of the Peace.
George 8. Lacey, City Attorney.
JP. B. JSarhart, in propria persona, defendant and appellee,

Opinion:
I-Iowe, J.
The defendant has appealed from a judgment against him for the amount of a license tax imposed by the city of New Orleans upon him as notary public in and for tbe parish of Orleans.
The judgment was, we think, erroneous. A notary is an officer appointed by the Governor by and with the advice and consent of the Senate, and commissioned and sworn as such, and the city of New Orleans has no right, at least in the absence of some express permission, to impose a tax on such an officer in his official character.
A permission to impose a license tax on "trades, occupations and professions," can not be held to include an authorization to impose a tax on a notary.
It is therefore ordered that the judgment appealed írom De reversed, and the suit dismissed at plaintiff's costs.