City of New Orleans v. Graves
Supreme Court of Louisiana
ApPEAL from the First City Court of New Orleans. 81cinner, J. 1. The City of New Orleans is authorized “ to levy, impose and collect a license tax upon all persons pursuing any trade, profession or calling, and to provide for its collection.”
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ApPEAL from the First City Court of New Orleans. 81cinner, J. 1. The City of New Orleans is authorized “ to levy, impose and collect a license tax upon all persons pursuing any trade, profession or calling, and to provide for its collection.” Sec. 12, City Charter; Act 30, Extra Session 1870. 2. Art. 206 of the State Constitution of 1879, does not prohibit the City of New Orleans from imposing a license tax upon any ‘ ‘ trade, profession, vocation and calling, ” upon which the General Assembly has notimposed a license tax for State purposes. 3. Sec. 12 of City Ordinance No. 6773, A. S., as…
1Dissent
Dissenting Opinion.
Bermudez, C. J.
The defendant resists payment of a license tax of $25 per month, levied by the City of New Orleans by ordinances, on persons pursuing his business. He charges its unconstitutionality- on several grounds, which were sustained by the City Court, from whose judgment the plaintiff has appealed.
It is claimed that the tax is unconstitutional:(a) Because the City has not been empowered to levy it;
(&) Because the State itself levies no such ta.x, and there exists a special constitutional prohibition, in the Constitution now in force, against the levying by municipal…
2Cases cited8 opinions
- Ward v. MarylandSupreme Court of the United States · 1871
- Conner v. St. John ElliottSupreme Court of the United States · 1856
- Lemmon v. . People.New York Court of Appeals · 1860
- Davis v. PierseSupreme Court of Minnesota · 1862
- City of Mount Pleasant v. ClutchSupreme Court of Iowa · 1858
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