Howcott v. Board of Commissioners
Supreme Court of Louisiana
APPEAL from the Seventh District Court, Parish of Madison. Montgomery;, J. 1. An illegal assessment is insufficient description of property and want of notice on radical defects. A tax sale under such conditions will be invaded and not protected by the prescription of either three or five years. 82 An. 228; 34 An. 123; 29 An. 510; 35 An; 1086; 37 An. 356. , . 2. Description in tax deed must be the same as that on assessment roll, which is the warrant to collect.
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APPEAL from the Seventh District Court, Parish of Madison. Montgomery;, J. 1. An illegal assessment is insufficient description of property and want of notice on radical defects. A tax sale under such conditions will be invaded and not protected by the prescription of either three or five years. 82 An. 228; 34 An. 123; 29 An. 510; 35 An; 1086; 37 An. 356. , . 2. Description in tax deed must be the same as that on assessment roll, which is the warrant to collect. Rougelot vs. Quick, 34 An. 126; Blackwell, pp. 123, 278. 8. Taxes must be legally due in their entirety, otherwise the sale is void.…
1Opinion of the Court
The opinion of the court was delivered by
Nicholls3 C. J.
In the years 1880, 1881 and 1882, the assessor of East Carroll parish assessed together, in the name of Samuel H. Lambden, a large body of lands separately described by numbers of township, range, sections and subdivisions of sections, at a valuation in block for all the lands, the same aggregating some nineteen hundred or more acres.
During the same years the assessor also assessed in similar manner *324a large body of land aggregating two thousand and seventy-three acres in the name of Charles Byrnes.
In April, 1883, the tax collector of…
2Cited by7 opinions
- Shaw v. WatsonSupreme Court of Louisiana · 1922
- Head v. Howcott Land Co.Supreme Court of Louisiana · 1907
- Nebraska-Tensas Co. v. MoritzSupreme Court of Louisiana · 1924
- Clearwater Timber Co. v. Shoshone CountyU.S. Circuit Court for the District of Idaho · 1907
- Pitre v. HaasSupreme Court of Louisiana · 1903
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