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IT, THURSDAY, SEPTEMRERliving on the plantation; and liquor is furnished In large quantities tr, laborers living oleewnere, doing work on end for the plantation by oon-trect. That he eeils goods to noue for money, and to no one else blit his laborers. That he only keeps his establishment open a short time at noon, Mid again in the evening, and that it is olosed on Sundays. That the furnishing of those supplies in this manner is conducive to the good ordor and discipline of the plantation. That iu oonwequeuce ot these and other ailegn* Ions, his manner of disposing of those goods, and his occupation as a sugar-plantar, paying yearly his annual ad valorem tax on his real and personal property subject, to taxation, he is not includedproperty snojeuT. 10 is*bhob, u« is not inciutieiiamong those persons pursuing any taxed trade,SoffSHion or occupation. That if thero is such a w, it is unconstitutional, and is in violation of bis natural liberty and various fundamental rights, and is iu opposition to the interest of the parish and Btatc. * * * * *This is a controversy between a State and a Citizen of another Htaie.Mr. Luting being a citizen of another State, and having no other than a property qualification, according to the spirit of article 121 of the constitution of this State, we do not think it is competent for the court to accept him as an adviser as to what is for the interest of the parish and Slate. As to Mr. Lining's occupation as a planter and taxpayer, and his relation to those with whom ho barters or exchanges hie merchandise by retail for labor, his claim for exemption from the payment of lioensos is rotated bv aot No. 89 of this State, approved September 17,18(H.The ohauges of their relations to society of those who, in 1808, were then termed froodmen, rendered the repeal of the aet approved Mar oh 21,1800, a necessary sequence, and unless those who were then simply freedoion, with no status in soolety, and who are now free and independent citizens, are again remanded back to a elate simply exempt irotn sale, as in voluntary laborers, by the legislative power, it swims them is no necessity for any nullification of the law approved March tti. 1808. That Mr. Luliug disposes of his goods iu small quantities, or by retail only, and at stated hours, is a matter of con-mlouoo for himself, and he is bound by no law the matter so long as ho pays bia lioensos; nor ,n he evade any law by establishing a custom of any sort in the matter. He can keep open an hour a day, or tho whole time authurizod oy municipal regulations, as bent snitn himself; nor is be in any manner bound to sell to any one else except bis laborers, and then only to the amount of their wages, so Jong as his regulations are in compliance with law, which makes no distinction nr discrimination on account of raoo or color. Articlo 18, constitution of tho Btatc,Mr. Luting iu no sense boars tho rolatlon to bia laborers as a fai bor or bus band does to his family, no more than a cotton planter, brick-maker, etc. As a general thing, all customers of retail stores are consumers, and whenever Mr. Luling passes an article over his oouuter to his laborer, at a fixed price, whiob has in advance been paid for in labor, he stands then In thn same rolatlon to his laborer, only peril ape better because he lies his pay in advanoo, than any retail denier iu goods does to any of his oustiimerK. As to his soiling at cost prices and advancing the welfare of the laborers, it is only noeossary to romaik that tho law, the constitution and tho groat and grand principles upon which they are Fouaded expect every person t-o take care of hie own interest first in preference to that of others. Pope says: Self-love, the spring of motion, acts the soul, Reason's, comparing balance, rules the whole -That stt*» immediate good by present souse; Reason, the future and the consequence.1, or ubli-AX IXTERKNTtXfi CASE.While living and after death a gratetal and generous peoplo will ovor cherish his memory for acts of kindness, but this court is not authorized to exempt bun from the payment or hie licenses, for hie benevolent intentions aud professions towards his laborers.As to tho tax collector’s prying into Mr. Lu-liog’s business to'eoo whether ho keeps a store, so to compel him to pay bis licenses, is no moddliug with his buaiuoss than the inquiry or tho a-BcsROr iu regard to tho amount and value of his real and personal property subject to taxation, so as to obtain equal and uniform taxation. As a good citizen, when interrogated iu tho matter, Mr. Luling is bound to auMwer correctly, or he is derelict in the du y he owes to the government. It is more bonefioiHl to property holders and persons pursuing taxed occupations to furnish this information, than it is to tho Btate, for this is nociasary to secure uniform taxation. If this is .termed interference, it is warranted by law, and whenever a warrant is issued upon probable oanae, either in criminal or civil matters, the course is deemed neither oppressive nor unjust, nor is it In violation of any legal, constitutionnal or natural right; nor is the payment of licenses by Mr. Luling in opposition to any fundamental principle of our gov-emmont. Taxation, without representation by the people, not tho property holders alone or rulers, was the battle-cry in the thirteenth century against King John, which secured the “nrngna oharta,” and again repeated by the oolonlcs in 177G.The objeot of this mode i 1 to make every citizen bear equally the bardea of taxation. If there were uo taxes to be collected, all could boy goods oiieaper. The General Assembly may levy income tax upon all persons pursuing any oc pat ion, trade or calling; ana all such persons shall obtain a license as provided by law. All taxincome shall be pro raia on the amount of in-.. ne or business done. * * * Art.118, couutitutioQ.The effects of Instruments are governed by the usages of the places whore there are executed. (0. O. 111.) The words of a law aro generally to be understood in the most usual signification, without attending so much to the niceties of grammar rules as to be geuoral aud popular in use of words. Occupation may mean that which engageathotimo and attention of a parson, without any reforeuce to the time being continuous. Hence the power of the G nerl Assembly may. by the use or this word, bo said to bo unlimited, and it is limited only in a directory manner, by the use of the words trade or calling following the word occupation. Trade may, among other things, mean exchange of commodities,p.. overy tiling bought and sold.When the law is express uo man or set of men _.m create a custom for their own bonoflt and convenience aud give to that custom a force paramount to law. Other systems ofjurisprudence than onr own may bo referred to ftr light, when the great and leading principles of oqmty are iu question, in which our own is silent. But when onr own code has furnished a rule it is imperative, even though it he shown to be defective. It is the occupation of distributing in various ways tho necessities and luxuries required by the people of the State that the legislative power of the State, authorized by the constitution ot this State and the United States, that is taxed for the support of ihe State and parochial governments, ex-copt those raised or manufactured, and which Mr. Luling is resisting on the plea of (recite the allegations of the petition.)None of which reasons authorizes the tax collector or this court to exempt him from paying bia license tax, but on the contrary the court believes that the law baa been expressly framed aud carefully worded, bo as to compel him and all others, whatever other occupation, trade or profession they may pursue, to pay thtir licenses as rlt;tail merchants. Articles of clothing or other merchaudiBti which he may buy, and sell exclusively to the freedmen or other employee, No. 123, approved March zl, 18G6, that the selliog or baiter of liquor and merchaudise to laborers, is not a part of the occupation of a sugar planter, ie too apparent to be entitled to serious argument. The terms grocery, coffee-house, bar-room, grog shop, beer saloons, gardens, cabarets, merchants, store keepers, stares, commissary supplies, this suit seems to be asking of thiH court a violation of plaiu law under the plea of necessity. 1 An.,Planters Must Pay Licenses Fur Mores Opened on Their Places.Judge Harper, of -the Parish Court of St. Charles, recently had before him a case of much interest to our planters ae well as to the general reading public. Mr. F. A. Luling, a planter in that parish, kept upon his plantation a store from which bia bands made their purchases. He was sued by Mr. B. 8. Labranchc, State and parish tax collector, for license for this store, and ho resisted it by injunction. The case came up and was abiy argued on both sides, after which Judge Harper rendered his decision, the memorandum of which judgment we give below. J. D. Augustin, Evq., represented plaintiff, and Juiien Michel, Eiq., and N. St. Martin, pariah and district attorney pro tem., Lt defendant.F. A. Luling, a citizen of Alabama, brings ‘suit to enjoin the tax collector, forbidding him to enforce the collection of State and pariah licenses, on the ground that ho only furnishes his laborers with such provisions, clothing and med cine as they need or call for, tip to the amount of wages earned—it being optional with hia laborers to take either money or supplies; including liquors, from a dime’s worth up to a bottlefu , to laborers115.Because Mr. Luling chooses to limit this taxed occupation so as to dispose of goods only to his laborers for their labor and limited to the amount of their labor, Mr. Luling seems to have cjnceived tho notion that, if he finds it to be his interest to dispose of groceries and merchandise to only class of people, and that it be in hie interest to refuse to dispose of goods to another class, he is not liable to pay a license ; then taxation lor him is neither eqnl nor uniform, and the United States nor the laws of this Staio infer such exception only so far as relates to race or color. There must be manifest violation of the constitution, and without any doubt before it will be so declared. Must not upon slight implication a vague conjecture be, etc.From the allegation aud nvidenoe it would appear that Mr. Luling advocates a seigniorial system in his avocition as a sugar planter, so as to secure segregation. Bat the court does noi in the least propose to interfere with Mr. Luling’* belief, so long as he does not make the Stale and panrh pay for his doctrines by relieving him from paving hie legal contribution into the public coffers, unuer tho plea of benefiting his labor-It 18 therefore ordered, adjadged and decreed that there be judgment in favor of defendant, dissolving the injunction issued by plaintiff, with coats, etc.
Newspaper Details
The New Orleans Daily Democrat
New Orleans, Louisiana, US
Thu, Sep 06, 1877
Page 8
Full Page
Clipped by
Jeffrey A.
USA 03 Jan 2024
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