State ex rel. Newgass v. City of New Orleans
Supreme Court of Louisiana
A PPEAL from the Civil District Court for the Parish of Orleans. Houston, J. A. The obligation of the city to refund a tax illegally exacted is an obligation of contract protected by the Constitution of the United States. 1. Municipal as well as private contracts may he expressed or implied.
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A PPEAL from the Civil District Court for the Parish of Orleans. Houston, J. A. The obligation of the city to refund a tax illegally exacted is an obligation of contract protected by the Constitution of the United States. 1. Municipal as well as private contracts may he expressed or implied. C. C. 1780, 1797, 1809,1811, 2292, 2293; Argenti vs. San Francisco, 16 Cal. 255, 282; 12 Wall. 12; I)ilion Mun Coip. §§ 459, 938. 2. Wherever the law attaches a duty to refuud money unduly exacted and paid by mistake, there results an implied promise to reimburse as in the case of a want of consideration.…
1Opinion of the Court
Tlie opinion of the Court was delivered by
Bermudez, C. J.
The relator, who is a judgment creditor of the city, claims that an appropriation he made and revenue provided for his benefit in the next budgets or tax and revenue levies of the city, *121and in all future "budgets and levies until lie "be fully paid in capital, interests and costs.
He charges that- the judgments in his favor have, as their consideration, amounts paid for licenses illegally exacted prior to 1874; that the obligation of the city to reimburse springs from a contract and cannot be impaired by the State; that the. rate of…
2Cases cited1 opinion
- BUTLER v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1851
3Cited by6 opinions
- Anders v. NicholsonSupreme Court of Florida · 1933
- Board of Commissioners v. Forbes Pioneer Boat LineSupreme Court of Florida · 1920
- Cook v. City of ShreveportLouisiana Court of Appeal · 1932
- Crescent City Building & Homestead Ass'n v. City of New OrleansLouisiana Court of Appeal · 1932
- Mercury Herald Co. v. MooreCalifornia Supreme Court · 1943
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