City of New Orleans v. Eclipse Tow-Boat Co.
Supreme Court of Louisiana
APPEAL from the Third District Court for the parish of Orleans. Monroe, J. Eirst — An ordinance of the City Council, levying a license tax upon vessels enrolled and licensed under laws of Congress, is in conflict with the Constitution of the United States and void. Second — A license tax upon tow-boats is unconstitutional under Art. 118 of the Constitution of • ’ 1868, because not uniform upon all vessels.
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APPEAL from the Third District Court for the parish of Orleans. Monroe, J. Eirst — An ordinance of the City Council, levying a license tax upon vessels enrolled and licensed under laws of Congress, is in conflict with the Constitution of the United States and void. Second — A license tax upon tow-boats is unconstitutional under Art. 118 of the Constitution of • ’ 1868, because not uniform upon all vessels. Third — An ordinance of the City Council, inconsistent with the provisions of the Constitution of 1879, cannot be enforcod.
1Opinion of the Court
*648The opinion, of the Court was delivered by
Todd, J.
The City of New Orleans sues defendant for the amount of a license tax ($500), with interest and costs, for the year 1880, imposed by ordinance of the City Council, of the 23d of December, 1879, upon “ every member of a firm or company, every agency, person or corporation, owning and running tow-boats to and from the Gulf of Mexico.” The defendant company is the owner of tow-boats, which are enrolled and licensed for the coasting trade, pursuant to acts of Congress, and employed in towing vessels between the City of New Orleans and the Gulf.…
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