Saloy v. City of New Orleans
Supreme Court of Louisiana
APPEAL from the Civil District Court, parish of Orleans. Tissot, J. First — Bv former laws municipal taxes, of the City of New Orleans, were “ due and payable ” from and after certain fixed dates: theywere “exigible” only from and after certain fixed, subsequent dates. Act of 1870, Ex.
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APPEAL from the Civil District Court, parish of Orleans. Tissot, J. First — Bv former laws municipal taxes, of the City of New Orleans, were “ due and payable ” from and after certain fixed dates: theywere “exigible” only from and after certain fixed, subsequent dates. Act of 1870, Ex. Sess., Ho. 7, p. 39, sections 18, 21; Act of 1871, Ho. 48, p. 147, section 9; Act of 1874, Ho. 41, p. 78. Second — Taxes due the City of New Orleans bore interest only from and after the date at which they were “ exigible,” not from the date at which they were “ due and payable.” Act of 1871, p. 147, section 9.…
1Opinion of the Court
The opinion, of the Court was delivered by
Todd, J.
The plaintiffs, residents and taxpayers of the City of New *81Orleans, seek by this suit to compel the city, through its proper officer, to receive, in full discharge of their taxes, ten mills on the dollar of the valuation put on their property for the purposes of State taxation for, the year 1880, and to have declared illegal, null and void, the assessment by the city, in 1879, for municipal taxation for the year 1880, at the rate of fifteen mills, as violative of the Constitution of 1879, and the limitation therein declared.
The city, in its…
2Cases cited3 opinions
- Von Hoffman v. City of QuincySupreme Court of the United States · 1867
- Dickerson v. ColgroveSupreme Court of the United States · 1880
- Butz v. City of MuscatineSupreme Court of the United States · 1869
3Cited by7 opinions
- Dantoni v. Board of Levee Commissioners of Orleans Levee DistrictSupreme Court of Louisiana · 1955
- Mayor v. United States ex rel. StewartCourt of Appeals for the Fifth Circuit · 1891
- MacOmber v. De Bardeleben Coal Co.Supreme Court of Louisiana · 1942
- State ex rel. Benedict v. City of New OrleansSupreme Court of Louisiana · 1903
- Istre v. Diamond M. Drilling CompanyLouisiana Court of Appeal · 1969
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