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Locke v. New Orleans

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eBook details

  • Title: Locke v. New Orleans
  • Author : United States Supreme Court
  • Release Date : January 01, 1866
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 51 KB

Description

Mr. Janin for the plaintiff in error. No opposite counsel. The legislature of Louisiana in 1850 passed an act authorizing each of the municipalities of the City of New Orleans to levy a tax on capital within its limits on the assessment rolls of 1848 and 1849, not to exceed the amounts imposed by existing ordinances. The present action was instituted to recover, in part, the amount of the tax levied under this act upon capital owned and employed by the defendant in one of the municipalities. As a defence the defendant, among other things, alleged the unconstitutionality of the act of the legislature authorizing the tax. The District Court, in which the action was brought, gave judgment for the city, and the Supreme Court of the State affirmed the judgment.


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