City of New Orleans v. Costello

This suit is instituted to recover of the defendant a tax of $250 assessed under an ordinance of the city of New Orleans of 10th of March, 1857, levying a tax of that amount against every person who hoards or rents rooms to lewd and abandoned women.

The defendant excepted, that the ordinance is' illegal, unconstitutional and void. Judgment being for the defendant, the city appeals.

We have thought it best in this case, briefly to consider the objections to the ordinance, although a single objection may be decisive of the case.

Assuming that the tax is legal, the city authorities might be…