New Orleans v. Poutz

Voorhies, J\

The defendant is sued for taxes on capital, owned and employed by him within the limits of the late Municipality No. One, during a period of three years, 1848,1849 and 1851. The plaintiff’s warrant to levy these taxes, is the Act of 1850, approved February the 7th. The former, however, contends that the Act is retrospective in its character, and was intended to act upon things then wholly past; hence its unconstitutionality.

In the case of the Municipality No. One v. Wheeler & Blake, 10 An. 745, where the same question was raised, it was held, that this statute was not…