Minor v. Budd

The opinion of the Court was delivered by

Fenner, J.

The plaintiff enjoins the sale of his property for taxes aggregating the sum of $1,566 60, on the ground that there has been no legal assessment of his property, by reason of the non-observance of certain duties prescribed by Act 96 of 1882, regulating assessments.

It is clear that the amount involved is below the lowest limit of our jurisdiction. Plaintiff stands in the position of a judgment debtor enjoining execution of a judgment against himself. Aymar vs. Bourgeois, 36 Ann. 392; Shannon vs. Lane, 33 Ann. 491.

In such case, the test of…