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,…
1Concurrence
Concurring- Opinion.
Bermudez, C. J.
I rest my concurrence on the decree on the ground that the facts disclosed do not justify the adoption and enforcement of the attacked sections of the ordinance.
In the exercise of their police power, which implies those to regulate markets, streets and public places, municipal corporations have the unquestionable right to pass and execute such legislation, provided the exaction be necessary and reasonable, actually used for police and not for reverme purposes. Burroughs on Tax, 392; Cooley C. L. 231, 396, 403, 572; Dillon M. C. 25, 28, 91, 118, 166, 294,…
2Cases cited13 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Beer Co. v. MassachusettsSupreme Court of the United States · 1878
- Thomas v. City of RichmondSupreme Court of the United States · 1871
- City of Bridgeport v. Housatonuc RailroadSupreme Court of Connecticut · 1843
- Mayor of Mobile v. YuilleSupreme Court of Alabama · 1841
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