City of New Orleans v. Philippi

The defendant being sued for a city tax for the year 1850, levied upon property within the limits of Municipality No. Three, pleads that the said tax is illegal; that the ordinance by virtue of which the said tax was levied, is illegal, null and void; that the council of the late Third Municipality elected for the year 1851, was incompetent, and had no right to pass and adopt, in 1851, an ordinance imposing the tax of 1850 herein claimed ; and because, *45generally, said tax was not levied by said council in conformity with the dispositions of the statute of the 18th March, 1850, entitled “An…