Legal Opinion

Worsley v. Second Municipality

Supreme Court of Louisiana

Decided December 15, 1844PublishedCited by 7 opinions

Appeal from the Commercial Court of New-Orleans, Watts, J. The petition alleges that the plaintiffs had paid to the Second Municipality of New-Orleans, between the 11th July, 1842, and the time of instituting their suit, the sum of #393 45, as a tax on goods, wares and merchandise, received by the petitioners from different western states, on their introduction into the said Municipality, and upon goods so received and subsequently exported by them from the port of the…

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Appeal from the Commercial Court of New-Orleans, Watts, J. The petition alleges that the plaintiffs had paid to the Second Municipality of New-Orleans, between the 11th July, 1842, and the time of instituting their suit, the sum of #393 45, as a tax on goods, wares and merchandise, received by the petitioners from different western states, on their introduction into the said Municipality, and upon goods so received and subsequently exported by them from the port of the Municipality to foreign parts, or to other states, which tax, it is alleged, was exacted under the provisions of two…

1Opinion of the CourtBollard, J.

The plaintiffs sue to recover back from Municipality No. Two, about three hundred and ninety-three dollars, which they allege they paid, at different times, as a tax on goods, wares and merchandise, which they had received from the State of Missouri, and other western States, on the introduction of the' same within the limits of said Municipality, and upon goods so received, which were exported by them from the port of said Municipality. That these taxes were collected in virtue of certain municipal ordinances, and that in making said payments, the plaintiffs believed that they were bound to…

2Cited by7 opinions

  1. Excelsior Planting & Manufacturing Co. v. GreenSupreme Court of Louisiana · 1887
  2. State ex rel. Belden v. FaganSupreme Court of Louisiana · 1870
  3. Yeatman v. CrandallSupreme Court of Louisiana · 1856
  4. Bank of New Orleans v. City of New OrleansSupreme Court of Louisiana · 1857
  5. Cook v. City of ShreveportLouisiana Court of Appeal · 1932

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