Legal Opinion

City of New Orleans v. Christian

Supreme Court of Louisiana

Decided March 26, 1956No. 42690PublishedCited by 10 opinions

1Opinion of the Court

PONDER, Justice.

The plaintiff brought a rule ordering the defendant to show cause why he was not indebted to the City of New Orleans in the amount of $109.65 together with penalties, attorney’s fees, and costs, for failure to pay an amusement tax due under Ordinance No. 15,129 CCS as amended. The defendant attacked the constitutionality of the ordinance alleging that it violates Sections 1, 5, and 8 of Article 10 of the Constitution of Louisiana, LSA. The defendant alleged that the taxing power is an exclusive legislative function and that taxes can only be imposed in pursuance to legislative…

2Cases cited10 opinions

  1. Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
  2. Mouledoux v. MaestriSupreme Court of Louisiana · 1941
  3. Lionel's Cigar Store v. McFarlandSupreme Court of Louisiana · 1927
  4. Giamalva v. CooperSupreme Court of Louisiana · 1950
  5. State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1938

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3Cited by10 opinions

  1. Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
  2. Cox Cable v. City of New OrleansSupreme Court of Louisiana · 1993
  3. Reed v. City of New OrleansSupreme Court of Louisiana · 1992
  4. State Licensing Bd. of Con. v. State Civil Serv. Com'nLouisiana Court of Appeal · 1959
  5. Gallaspy v. Washington Parish Police JurySupreme Court of Louisiana · 1994

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