Locke v. New Orleans
Supreme Court of the United States
The legislature of Louisiana enacted, A.D. 1850— “ That each of the municipalities of said city shall be and is hereby empowered to levy a tax on capital on the assessment roll for the year 1848, and a tax on capital on the assessment roll for the year 1849: Provided, that the taxes on capital on said assessment rolls, for the years 1848 and 1849, shall not exceed the amounts already imposed by existing ordinances of the said municipalities.”
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The legislature of Louisiana enacted, A.D. 1850— “ That each of the municipalities of said city shall be and is hereby empowered to levy a tax on capital on the assessment roll for the year 1848, and a tax on capital on the assessment roll for the year 1849: Provided, that the taxes on capital on said assessment rolls, for the years 1848 and 1849, shall not exceed the amounts already imposed by existing ordinances of the said municipalities.” Under the authority of this act the City of New Orleans, having levied a tax on capital owned and employed during the years mentioned by Locke, brought…
1Opinion of the CourtJustice Field
The legislature of Louisiana in 1850 passed an act authorizing each of the municipalities of the City of Hew Orleans to levy a tax on capital within its limits on the assessment rolls of 1848 and 1849, not to exceed the amounts imposed by existing ordinances. The present action was instituted to recover, in part, the amount of the tax levied under this act upon capital owned and employed by the defendant in one of the municipalities. As a defence the defendant, among other things, alleged the unconstitutionality of the act of the legislature authorizing the tax. The District Court, in which…
2Cited by24 opinions
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Commonwealth v. BrownMassachusetts Supreme Judicial Court · 1876
- State v. FerrieSupreme Court of Louisiana · 1962
- Eastman v. Clackamas Co.United States Circuit Court · 1887
- Diamond Match Co. v. State Tax CommissionCourt of Appeals of Maryland · 1938
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