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![handle is hein.slavery/ussccases0441 and id is 1 raw text is: Oct. 1878.] UNITED STATES v. NEW ORLEANS.
tion; and yet the effect of the judgment of the court in this
case is to leave the judgment of the Circuit Court, rendered
without jurisdiction, in full force, which, in my judgment, is
error.
Six times, at least, the question in the case has been decided
by this court, without a dissent, which would seem to be a
sufficient justification of a member of the court who concurred
in all of the decisions for adhering to the rule which those cases
prescribe. For these reasons, I am of the opinion that the de-
cree of the Circuit Court should be reversed, and that the case
should be remanded to the Circuit Court with directions to
that court to dismiss the writ of error sued out from that court
to the District Court.
UNTTED STATES v. NEW ORLEANS.
1. The legislative branch of the government has the exclusive power of taxa-
tion, but may delegate it to municipal corporations.
2. When such corporations are created, the power of taxation is vested in them
as an essential attribute for all the purposes of their existence, unless its
exercise be in express terms prohibited.
3. When, in order to execute a public work, they have been vested with authority
to borrow money or incur an obligation, they have the power to levy a tax
to raise revenue wherewith to pay the money or discharge the, obligation,
without any special mention that such power is granted.
4. A limitation imposed by statute upon them, restraining them from creating
any indebtedness without providing at the same time for the payment of
principal and interest, will not control a subsequent statute, which, without
prescribing such limitation, authorizes them to incur a special obligation.
5. Bonds of the city of New Orleans, issued upon a subscription to the stock of
a railroad company, under an ordinance which declared that the stock
should remain for ever pledged for the payment of the bonds, are an
absolute obligation of the city, the ordinance creating only a pledge of the
stock by way of collateral security for their payment.
6. The indebtedness of a city is conclusively established by a judgment re-
covered against it in a court of competent jurisdiction; and in enforcing
payment, the plaintiff is not restricted to any particular property or reve-
nues, or subject to any conditions, unless such judgment so provides.
ERROR to the Circuit Court of the United States for the
District of Louisiana.](ViewImageLocal?handle=hein.slavery/ussccases0441&div=1&collection=&method=preview&ext=.png&size=3)