Joseph P. Bradley, Louisiana ex rel. New York Guaranty Indemnity Company v…
“ Jumel having been succeeded in office by Oliver B. Steele, the latter, on application of the relators, was substituted as defendant by order of the court. Steele, in answer to the petition, set up, among other things, that taxation is an act of sovereignty which can only be performed by the legislative department of the government; that by the present constitution and laws of Louisiana the defendant, as auditor, has no power to raise said tax ”
