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LOCKE v. NEW ORLEANS

71 U.S. 172 (____)

4 Wall. 172

LOCKE v. NEW ORLEANS.

Supreme Court of United States.

Attorney(s) appearing for the Case

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

Mr. Justice FIELD delivered the opinion of the court.

The legislature of Louisiana in 1850 passed an act authorizing each of the municipalities of the City of New Orleans to levy a tax on capital within its limits on the assessment rolls of 1848 and 1849, not to exceed the amounts imposed by existing ordinances. The present action was instituted to recover, in part, the amount of the tax levied under this act upon capital owned and employed by the defendant in one...

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