V. & A. Meyer & Co. v. Parker

The opinion of the Court was delivered by

Fenner, J.

For delinquent taxes due by the plaintiffs on an assessment of “ money loaned at interest, all credits and all bills receivable for money loaned or advanced,” the tax collector seized and advertised for sale “ the contents of store No. 71 Baronne street, occupied b3 Y. & A. Meyer & Co., consisting of a large,lot of office furniture, iron safe, cotton tables and fixtures.”

The tax debtors, in this suit, enjoined the seizure and sale, on various grounds, of which it is only necessary to specify the following, viz:

1. That the property seized is…