United States ex rel. Gaines v. City of New Orleans

17 F. 483
CourtU.S. Circuit Court for the District of Eastern Louisiana
DecidedJune 15, 1883
StatusPublished
Cited by3 cases

This text of 17 F. 483 (United States ex rel. Gaines v. City of New Orleans) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Eastern Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States ex rel. Gaines v. City of New Orleans, 17 F. 483 (circtedla 1883).

Opinion

Billings, J.'

This cause is submitted upon an application for a mandamus to compel the le.v.y of a tax to pay a judgment rendered in this court. There are two preliminary objections: (1) That there has been issued no alternative writ of mandamus. The answer to this objection is that the proceedings in this cause—namely, the petition, which, together with an order to show cause, has been served upon the persons' against whom the writ is sought—are such as have been invariably followed in this court in the hundreds of causes where similar writs have been allowed, and constitute precisely the mode of procedure pointed out by the Code of Practice. That an alternative writ is not a prerequisite for this process, see Com’rs v. Aspinwall, [485]*48524 How. 385. (2) That no return of nulla bona upon the-writ oí fieri facias has been made. The mandamus is asked for the amount of the judgment, less $40,000, the amount covered by a seizure under, tli© writ of execution. The return of no property would be only very strong evidence that the manda,mus was necessary for the recovery or collection of the judgment. The proof is that the mayor, when demand was made to point out property, stated to the marshal that the defendant had none wherewith to satisfy the writ, either wholly or in part; that numerous similar writs have, within the past few months and within a few days, been issued against the defendant and returned unsatisfied; and in the defendant’s return the ground is set up that there are judgments against the defendant prior to the relator’s, and wholly unsatisfied, amounting to $700,000, or thereabouts. No return in this case could more fully establish than does this evidence that the relator must have the levy of a tax to pay her judgment, or that it will remain unpaid. The evidence shows, and, indeed, the return of the defendant admits this, and pleads a statute which would dispense with a fieri facias. Under such proofs, and with such a return, the return of the execution is immaterial. High, E^. Bern. § 377.

The real question, then, comes to be considered, has the relator shown herself to be entitled to a tax ? This means, has the law-making power authorized and bound the city of New Orleans to assess and levy and collect a tax to pay relator’s judgment ?

The relator’s demand, which is represented by this judgment, is for taking possession of her land and preventing her recovery of it from the year 1837 to the year 1877. The various charters of the city of New Orleans show that prior to and since the year 1830 the city has had “all such rights, powers, and capacities as are incident to municipal corporations,” and also the capacity of “acquiring, enjoying, and alienating all kinds of property, real, personal, and mixed.” Acts T805, p. 46, § 1, and p. 56, §, 6; Acts 1836, p. 31, § 4; Acts 1852, p. 48, § 22; Acts 1856, p. 136, § 1; and Acts 1870, Ex. Sess. p. 30, § 2.

The record shows that the debt or obligation merged in the judgment sprang out of the acquisition, enjoyment, and alienation of real property, and was, therefore, incurred in the exercise of the powers specially granted. This is conclusively settled by the judgment itself in this case, as well as by that in the ease of Gaines v. New Orleans, 6 Wall. 716, and 15 Wall. 624.

In Rabassa, v. Orleans Navigation Co. 5 La. 463, 464, the court state the question submitted to be whether a corporation is responsible for an injurious act in relation to a matter within the scope of its corporate objects. They answer the question in the affirmative, and say: ' V

“If they [the corporation] rented a house and committed waste during the lease, or made themselves responsible by the non-performance of any obliga[486]*486tion which the law jmposes on the lessee, it can hardly be questioned that they would be bound to make good the loss. If it be objected that, in the case last put, the responsibility grew out of a contract, we can hardly see how their liability would be varied, if, without a contract, they entered upon the property of another and used it for corporate purposes.”

Since the corporation, by the authority of the statute, contracted the liability, in the absence of any other provision of the law for payment, she necessarily had power to bind herself, and did bind herself, to pay by the exercise of those “powers incident to municipal corporations” with which she was also endowed by the statute, i. e., by levying a tax. This reasoning is adopted and this conclusion is maintained by the supreme court of the United States with reference to a debt evidenced by a bond; but the conclusion is just as unavoidable with respect to all debts which originate in the exercise of granted powers.

The. facts which beyond doubt authorize the conclusion that the power to tax exists are these: That the obligation is contracted or springs up inside of the granted powers; that there is no other mode of performance; that the power to tax is one of the usual powers incident to cities, and is therefore granted; and the conclusion is established with equal certainty whether the obligation be written or verbal, express or implied, resulting from a contract or tort, provided the act creating the obligation is within the delegated corporate faculties. In the language of the supreme court in Rabassa v. New Orleans Nav. Co., supra, “We cannot see how the liability would be varied if, without a contract, they [the corporation] entered upon the property of another and used it for corporate purposes.”

The supreme court of the United States, in U. S. v. New Orleans, 98 U. S. 393, says: “When such a corporation is created, the power of taxation is vested in it as an essential attribute, for all the purposes of its existence, unless its exercise be, in express terms, prohibited.” Again, at page 397, the court say: “As already sáid, the power of taxation is a power incident to such a corporation, and may be exercised for all the purposes authorized by its charter or subsequent legislation.”

I think it is established beyond successful controversy that the city of New Orleans has the power, and may be compelled, to levy this tax, unless, as is urged by the defendant, the power of taxation, with reference to this indebtedness, is qualified and controlled by the statute of 1856, and by article 209 of the constitution of 1879.

• The act of 1856, No. 93, p. 68, provides that “the power to tax is limited to 1¿- per cent, of the assessed value of real estate and slaves, provided that such an amount shall be raised thereby as shall be sufficient to pay the interest of the present city debts, together with the gradual reduction of the capital of the consolidated debt, as' required by the laws now in force.”

The article 209 of our present constitution is as follows: “And no [487]*487parish or municipal tax for all purposes whatsoever shall exceed 10 mills on the dollar of valuation; ” provided that by a vote of the inhabitants further taxation for certain improvements is allowable. It is to be observed that if this statute and constitutional provision affect this obligation, it cannot be denied that they would practically take away all remedy for the relator.

I shall, in this connection, and for the purpose of testing the argument urged by the defendant, assume, what I think is not the fact, that the act of 1856 and article 209, above set forth, were intended to affect pre-existing obligations.

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Bluebook (online)
17 F. 483, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-ex-rel-gaines-v-city-of-new-orleans-circtedla-1883.