Case Name: City of New Orleans v. Cordeviolle & Lacroix
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1858-04
Citations: 13 La. Ann. 268
Docket Number: 
Parties: City of New Orleans v. Cordeviolle & Lacroix.
Judges: Buchanan, J., took no part in this decision.
Reporter: Louisiana Annual Reports
Volume: 13
Pages: 268–268

Head Matter:
City of New Orleans v. Cordeviolle & Lacroix.
The principle laid down in tlie case of Municipality No. 1 v. Wheeler é BlaJce, 10 An. 745, that anea; post facto law, which has no relation to crimes and penalties, and does not impair the obligations of contracts nor tend to divest vested rights, is not unconstitutional, reaffirmed
APPEAL from tlie Fourth District Court of New Orleans, Price, J.
Hunt & Denegre and Parker & Denis, for plaintiff.
Collens & Wooldridge, for defendants and appellants.

Opinion:
Cole, J.
This suit is to recover of defendants 1120 for taxes on the capital employed in trade by them for the year 1848, imposed under an ordinance of Municipality No. 1, approved March 19,1850.
This case is identical with that of Municipality No. 1 v. Wheeler & Blake, reported in 10 An. p. 145.
The constitutionality and legality of the law and ordinance imposing the tax, were fully discussed and determined in that case.
We cannot notice the other matters of defence urged by the appellants, as the amount in dispute is less than three hundred dollars.
It is, therefore, ordered, adjudged and decreed, that the judgment be affirmed with costs.
Buchanan, J., took no part in this decision.