State v. Blaser
Supreme Court of Louisiana
PPPEAL from the Second liecorder’s Court of New Orleans. Ford, J. 1. The “ Gardeners’ Tax,” levied by Section. 9 of City Ordinance 479, C, S., is admitted to be without authority under the taxing power delegated to the city of New Orleans. 2. The taxing power of the city is its only power for obtaining revenue, by exactions or contributions levied upon its citizens, and that power is limited to the ad valorem or property tax and a tax on occupations known as the license tax.
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PPPEAL from the Second liecorder’s Court of New Orleans. Ford, J. 1. The “ Gardeners’ Tax,” levied by Section. 9 of City Ordinance 479, C, S., is admitted to be without authority under the taxing power delegated to the city of New Orleans. 2. The taxing power of the city is its only power for obtaining revenue, by exactions or contributions levied upon its citizens, and that power is limited to the ad valorem or property tax and a tax on occupations known as the license tax. The first of these is again limited to ten mills on the dollar of valuation. Const. 202,203, 206, 209; City Charter,…
1Opinion of the Court
The opinion of the Court was delivered by
Poci-ié, J.
The defendant resists the enforcement of an ordinance of the city of Now Orleans, exacting from gardeners the payment of twenty-live cents for every load of vegetables which they convey to, in carts or wagons, and sell at any of the public markets of the city, in case they do not occupy a stall or stalls in said market.
He has taken this appeal from an adverse judgment.
He charges that the exaction is a tax or license for revenue, and that in either case, it is violative of the Constitution and unwarranted by law.
The city attorney contends…
2Cases cited2 opinions
- Davidson v. HannonSupreme Court of Connecticut · 1896
- Hoffman v. LowellSupreme Court of New Jersey · 1896
3Cited by4 opinions
- Lionel's Cigar Store v. McFarlandSupreme Court of Louisiana · 1927
- City of New Orleans v. LeeSupreme Court of Louisiana · 1900
- State v. SchofieldSupreme Court of Louisiana · 1915
- People v. RawleyMichigan Supreme Court · 1925