Locke v. New Orleans

THE legislature of Louisiana enacted, A. D. 1850—

'That each of the municipalities of said city shall be and is hereby empowered to levy a tax on capital on the assessment roll for the year 1848, and a tax on capital on the assessment roll for the year 1849: Provided, that the taxes on capital on said assessment rolls, for the years 1848 and 1849, shall not exceed the amounts already imposed by existing ordinances of the said municipalities.'

Under the authority of this act the City of New Orleans, having levied a tax on capital owned and employed during the years mentioned by Locke, brought suit to enforce its payment. One defence set up was that the act was unconstitutional. The Supreme Court of the State having, on appeal from the District Court, whose judgment it affirmed, decided that it was not, the case was now brought here for review.

''Mr. Janin for the plaintiff in error. No opposite counsel''.

Mr. Justice FIELD delivered the opinion of the court.