Case Name: The First Municipality v. Manuel
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1849-05
Citations: 4 La. Ann. 328
Docket Number: 
Parties: The First Municipality v. Manuel.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 4
Pages: 328–328

Head Matter:
The First Municipality v. Manuel.
The ordinance of the Gí-cncral Council of the First Municipality of New Orleans, of 28 Nov.; 1843, imposing a tax on all retailers of soda-water, with the exception of apothecaries, iá not illegal nor unconstitutional; nor will the fact that the party had paid for a license as á confectioner; exempt him from liability for the tax.
APPEAL from the decision of a justice of the peace in New Orleans. Thd appellant resisted payment of the tax on the grounds: 1st. That it was illegal and unconstitutional. 2d. That having obtained a license as a confectioner, hU could not be Subjected to another tax for retailing'soda-Water, or any other article in the line of his business.
Preaux and Morel, for the plaintiffs.
Schmidt, for the appellant;
cited Const: art. 127.

Opinion:
The judgment of the court (King, J. absent,) was pronounced by
Eustis, C. J.
This is an appeal taitón from a judgment of a justice of the peace of New Orleans, by which the amount of a tax, and the price of a license, were adjudged to be dire by the defendant, by virtue of an ordinance of the General Council of New Orleans, imposing Said tax bn the retailers of soda-water in the city, with the exception of apothecaries.
We think this ordinance is not illegal, but is warranted by a fair construction of the act of the 12th of January, 1842, entitled " Ati act explanatory of the powers of the General Council of the city of New Orleans."
Judgment ajjirmecL