Stephen Johnson Field

“ No one species of property shall be taxed higher than another species of property of equal value on which taxes shall be levied; the legislature shall have power to lavy an income tax, and to tax all persons pursuing any occupation, trade, or profession.'
This article has been frequently before the Supreme Court of the State for construction, and until the decision of the present case the requirement of equality and uniformity in the tax has been held to apply only to taxes levied for State, and not to those levied for municipal, purposes. ”

“ There would often be manifest injustice in subjecting the whole property of a city to taxation for an improvement of a local character. The rule that he who reaps the benefit should bear the burden must in such cases be applied. ”

“ A bill to incorporate a city and provide for its government may, without conflicting with the constitutional clause, contain provisions relating to the various subjects upon which municipal legislation may be required for the preservation of peach, good order, and health within its limits, the promotion of its growth and prosperity, and the raising of revenue for its government. ”

“ It provides for equality and uniformity of taxation throughout the State. . . . The framers of the Constitution had before them the condition of the municipalities of New Orleans, with their debts, their abuses, and their wants; and their corporate existence is recognized and continued, as to certain public rights, by an express provision. The jurisprudence under which the present system of taxation had grown up was before them, and the power of remedying the evils of misgovernment was left in statu quo, with the legislature ”

“ The act of 1852 declares that all ordinances, resolutions, and acts of the city council of any year shall be null and void, unless the ordinance imposing the special tax designated shall have been previously passed. ”

“ Nearly all legislative contracts are made in a similar way. The law authorizes certain bonds to be issued, or certain work to be done upon specified conditions. When these are accepted, a contract is entered into imposing the duties and creating the liabilities of the most carefully drawn instrument embodying the provisions. ”

“ Notwithstanding the declaration in its preamble, that the act seeks from the creditors the indulgence necessary 'for the public well-being and the maintenance of the public honor,' it is, so far as the consolidation. It says to concerned, tainted with the leprosy of repudiation. ”