4 Mart. (N.S.) 138 | La. | 1826
delivered the opinion of the court. This suit commenced by an application ... . . r for an injunction to prohibit the defendant, sheriff of the parish of New-Orleans, from eel-
As the petition not only states the facts on which this application was made, but contains, in a condensed form, the strongest grounds by which it was supported on the argument, we deem it proper to set it out as written.
“Your petitioner represents, that part of the taxes: viz. The additional tax imposed by the treasurer of the state, on the inhabitants of the parish of Orleans, by virtue of and in compliance with an act, entitled 44 An act to grant relief to Lucy B. Holland, widow of Francis Holland, deceased,” passed on the 18th March, 1820, has been imposed on the said parish to procure the reimbursement of certain expenses, incurred by the governor of the state for certain works, which, without any authority to that effect, he had ordered to be done, to stop a crevasse which had broken in, on the plantation of Barthelemy Macarty, in the said parish, in the spring of the year, 1816 ; which work, independant of being ordered by a person who was not invested by law with any power to that pur
The counsel for the plaintiff! on the argument of the cause, went at some length into the question, whether this court had the power to pronounce an act of the legislature, unconstitutional. Were the question doubtful, the authorities he read might well be considered as settling it; but any reference to them, .to support the position assumed, was unnecessary in this court. It is a subject on which we never had a doubt, nor have none at this moment. We have, already, more than once found it our duty, to express our convictions on this point. The right, nay,
Conceiving it therefore clear, that an act which the constitution declares to be mil and void, cannot have force and effect given to it by the judiciary, we proceed to examine, whether the enactment of which the plaintiff* complains, be of that nature.
The prohibition in the constitution, against the passage of ex post facto laws, applies exclusively to penal, or criminal cases. Such is the construction of these .words, in the constitution of the United States, antecedent to the formation of the government of Louisiana, and we have uo reason to doubt they were
The constitution of this state having affixed no limits to the exercise of the power of taxation by the legislature, it is difficult to suppose even a case, in which the exercise of that power could be considered unconstitutional, or properly become the subject of judicial interference. The only objections that can be made to acts raising revenue is their inexpediency, or injustice, and both these are exclusively for the consideration of those with whom the constitution has deposited this power. We are unable, notwithstanding the argument at the bar, to discover any strength in the position; that in the passage of this law, the legislature trenched on, and invaded the functions of the judiciary. Had, indeed, the legislature declared that according to the laws in force, A. B. or C. should pay the individual by whom these services were rendered, another question would have been presented for óur consideration. But this is what they have not done. They have passed a law in the exercise of a power which is exclusively
It is therefore ordered, adjudged and decreed, that the judgment of the parish court be affirmed with costs.