City of New Orleans v. Davidson

The opinion of the court was delivered by

Manning, C. J.

Several suits of the City of New Orleans against-delinquent taxpayers are here cumulated without objection. The collection of the taxes of 1874 was resisted on various grounds, of which one only is now insisted on: viz that each defendant is entitled to oflset any tax which he may owe the City, by the sum he paid to its tax collectors for taxes of 1870 in excess of two per centum on the assessed value of his property.

In 1870 the City assessed and collected .a tax of two and three eighths per cent, on the assessed value of property. The…