Board of Administrators v. Richhart
Board of Administrators v. Richhart
Opinion of the Court
The defendants, an auctioneer and the surety on his bond, have appealed from a judgment rendered against them, in solido, for the charge or duty of one-half of 1 per cent, of the price of property sold at public auction.
The action is founded upon sections 145 and 3340 of the Revised Statutes of 1870, as amended by Act No. 53 of 1882 and Act No. 46 of 1904, providing that all property sold at public auction by an auctioneer (except such as may be exempt by law) shall be subject to a duty of one-half of 1 per centum of the price of each and every adjudication, to be paid by the vendor and turned over by the auctioneer to the Charity Hospital, of New Orleans.
The defenses are: First, that the statute is unconstitutional, in that it discriminates in favor of sheriffs, who are ex officio auctioneers, and against other auctioneers; second, that, if the act was constitutional, it was repealed by Act No. 163 of 1910, relating to auctioneers; and, third, that, if the other provisions of the statute prevail, the appropriation to the Charity Hospital has expired, under article 45 of the Constitution, providing that no appropriation shall be made for a longer period than two years.
Opinion.
“No money shall be drawn from the treasury except in pursuance of specific appropriation; * * * nor shall any appropriation of money be made for a longer term than two years.”
The dedication to the Charity Hospital of the charge or duty to be collected by auctioneers was not a specific appropriation of money belonging to the state. The purpose of limiting the term for which the Legislature might make a specific appropriation of the money of the state is obvious; but, manifestly, there was no purpose or intention of limiting the term of a dedication of a fund to be derived in the manner provided by the statute in question.
The judgment appealed from is affirmed.
Reference
- Full Case Name
- BOARD OF ADMINISTRATORS OF CHARITY HOSPITAL v. RICHHART
- Cited By
- 7 cases
- Status
- Published
- Syllabus
- (Syllabus by the Court.) 1. Constitutional Law The so-called duty or charge imposed upon auction sales, for the benefit of the Charity Hospital in New Orleans, by section 145 of the Revised Statutes of 1870, as amended by Act No. 53 of 1882 and by Act No. 46 of 1904, is not a tax on the property; and the statutes do not violate any provision of the state or federal Constitution. [Ed. Note. — For other cases, see Constitutional Law, Cent. Dig. § 687; Dec. Dig. 7(l). For other definitions, see Words and Phrases, First and Second Series, Property Tax.] 2. Auctions and Auctioneers Act No. 163 of 1910, relating to auctioneers, prescribing their qualifications, defining their duties and authority and fixing their compensation, does not purport to embrace all of the law on the subject of auction sales or to supersede all previous laws on that subject. The provisions of Act No. 46 of 1904, imposing a so-called duty on auction sales, for the benefit of the Charity Hospital in New Orleans, are not contrary to or inconsistent with any of the provisions of Act No. 163 of 1910, and were not repealed by the section of the latter statute repealing all laws or parts of laws contrary to or inconsistent .therewith. [Ed. Note. — For other cases, see Auctions and Auctioneers, Cent. Dig. § 1; Dec. Dig. &wkey;>2.] 3. States The dedication to the Charity Hospital in New Orleans, by Act No. 46 of 1904, of the funds to be derived from the so-called duty imposed upon auction sales, is not a specific appropriation, within the meaning of article 45 of the Constitution, limiting such appropriations to a term of two years. [Ed. Note. — For other cases, see States, Cent. Dig. § 129; Dec. Dig. For other definitions, see Words and Phrases, Specific Appropriation.]