Year: 1868

STATE OF LOUISIANA,


New Orleans, Jan. III, 1865.
Hon. ii. Peralta State Auditor:


SiT-Your esteemed favor of the 9th inst. was
received, and take the first opportunity present
ed 10 me during the pressure OF my official duties
TO place you in possession Of my views in relation
10 the subject matter OF your communication.
II is unnecessary to inquire into the power and
authority of a convention assembled under and by
virtue of the sovereign will Of the people of q
State duly expressed. tthe power of such con.
vention be what IL may, we are not, at this time,
called upon TO subject il to investigation.


The convention now in sossion, which adopted
the ordinance levying tax of one mill on the
dollar upon the real and mOveable property in the
State of Louisiana, derives its existence from
tain reconstruction acts OF Congress- passed during
the year 1867, and am satisfied that such CON.
ventiOn has acquired no greater right and pos
sesses no greater authority than are bestowed
upon it by the acts of Congress which called it
into being.


The eighth section Of the supplemental recon.
structon act, passed March 23d, 1867, authorizes
the convention for each State to prescribe the
fees, salary and compensation to be paid to all
delegates and other officers and agents authorized
by that act, or necessary to carry its purposes
into effect. II also provides for the collection of
such taxes as may be necessary to pay the ex.
penses above mentioned. The conshtutionality
of the reconstruction acts of Congress is, for
present purposes, taken for granted, and it is only
necessary to ascertain and determine the extent
of the power and authority Of the convention as
conferred by those statutes. Had Congress de-
clared that the fees salary and compensation pro-
vded for should constitute debt or liability on
the part Of the State of Louisiana, and provided
the levying of a tax as one of the means by which
the State should acquire funds wherewith to dis
charge that debt or liability, then there would be
a valid claim agaiDstthe State, for which it would
be your duty to issue warrant to the proper
person, even before the collected assessments
reached the treasury.


Such however, is not the provision of section
eight of the reconstruction act above referred to.
The State Of Louisiana, by the provision of that
section, is neither expressly nor by Implication
subjected to liability for any part of the CON-
pensatiOn, fees or salaries required TO be paid
nor is che made q debtor for any part thereof


Congress simply authorized the convention 20
establish the amount OF its expenses and to levy
upon and collect from the property Of the people
OF the State such tax as may be required to paw
those expenses. The law does not require that
the taxes thus collected should be deposited in the
State treasury. There is therefore no liability on
the part OF the State to pay any SUN Whatever,
until the collected taxes shall have reached the
hands OF the treasurer, and then only to the
amount deposited.


Under such circumstances concur with you in
opinion tDat you have no right to grant warrants
covering the expenses OF the present convention,
until there shall be funds in the treasury arising
from The collection OF the tax levied to meet such
expenses. Very respectfully.


Your obedent servant,


D. L. LYNCH,


Attorney 3ensral.