Moran v. New Orleans
Supreme Court of the United States
IN ERROR TO THE SUPREME COURT OE LOUISIANA. This was an action to recover a license tax. The city of New Orleans was authorized by a law of the State (Acts Extra Session, 1870, p. 37, § 12), for the purposes of the act, “to levy, impose and collect a license upon all persons pursuing any trade, profession or calling, and to provide for its collection; and said license shall not be construed to be a tax on property.”
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IN ERROR TO THE SUPREME COURT OE LOUISIANA. This was an action to recover a license tax. The city of New Orleans was authorized by a law of the State (Acts Extra Session, 1870, p. 37, § 12), for the purposes of the act, “to levy, impose and collect a license upon all persons pursuing any trade, profession or calling, and to provide for its collection; and said license shall not be construed to be a tax on property.” The same act, § 21, provides that “ all licenses imposed by the city, not paid on the ' 31st day of July, shall be seizablo, after thirty days’ publication in the official…
1Opinion of the CourtJustice Matthews
He stated the facts in the foregoing language, and continued:
The defence relied on at the trial and overruled was that the .ordinance imposing the license tax was a regulation of commerce among the States, and therefore conteuy to Art. I. § 8, par. 3 of the Constitution of the United States and void.
Whether the Supreme Court of Louisiana erred in overruling that defence is the single question presented for our consideration.
In the case of Sinnot v. Davenport, 22 How. 227, it was decided that a law of Alabama requiring owners of steamboats navigating the waters of the State, before such boat…
2Cases cited12 opinions
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