James Madison Papers
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https://founders.archives.gov/documents/Madison/02-11-02-0265

To James Madison from Richard Claiborne, 6 March 1806 (Abstract)

From Richard Claiborne, 6 March 1806 (Abstract)

§ From Richard Claiborne. 6 March 1806, New Orleans. “In virtue of a Resolution of the City Council, certain improvements have been made to the Streets—and it was directed, that the expense attending the same should be defrayed by the respective Owners of Lots.1 The street in front of the Government House has been improved as directed by the City Council; and I am this day presented with an accot. against the United States, for 420 dollars; Will you be good enough to inform me how I am to pay this A/c whether by Draught upon yourself or whether I am to pay it out of the Fund arising from the Rent of Public Buildings?2 If the latter, I shall not be enabled to pay the same for several months, since the monies heretofore arising from the rent of certain public Buildings, have been spent in Improvements done to the Government House and other public Buildings.

“An Accot. against the United States, for certain improvements made to the Street in front of the Barracks, Colo. Freeman has settled, by orders of the Secretary of War.”

RC (DNA: RG 59, TP, Orleans, vol. 8). 1 p.; in a clerk’s hand, signed: “For Governor Claiborne, who is, at this moment, absent, and the letter must be sent to the Post Office. R. Claiborne: Private Secy.”

1See PJM-SS description begins Robert J. Brugger et al., eds., The Papers of James Madison: Secretary of State Series (11 vols. to date; Charlottesville, Va., 1986–). description ends 10:143–44.

2JM apparently submitted the question to Attorney General John Breckinridge, who replied on 28 Apr. 1806: “I am of opinion that there rests no power in the City Council, nor in any department of the Govnt. of Orleans to tax the property of the U. States within that Territory. I believe the exercise of such power has never been before attempted in any part of the U. States, and I think the General Goverment ought not to admit the principle. Laying the tax will be harmless; for I see no means by which they payment of it can be enforced” (DNA: RG 59, LOAG; 1 p.; docketed by Wagner, with his note: “Public Property at New Orleans not liable to taxation”).

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