State ex rel. Powers v. Recorder of Mortgages
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. Rightor, J. 1. All public property and property belonging to the State shall be exempt from taxation. Constitution, Article 207; Revised Statutes, See. 3233. 2. The purchase by the State of property sold on account of unpaid taxes extinguishes the debt and all liens arising from taxes.
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APPEAL from the Civil District Court for the Parish of Orleans. Rightor, J. 1. All public property and property belonging to the State shall be exempt from taxation. Constitution, Article 207; Revised Statutes, See. 3233. 2. The purchase by the State of property sold on account of unpaid taxes extinguishes the debt and all liens arising from taxes. Lands belonging to the State are exempt from taxation, and hence one who purchases land from the State takes it free from all liens and obligations springing from taxation. Bradford vs. Lafargue, 30 An. 432. 3. When the privileges by which taxes…
1Opinion of the Court
The opinion of the court was delivered by
Watkins, J.
This is a proceeding by mandamus to compel the recorder of mortgages of the parish of Orleans to cancel and erase from the books of his office each and every one of the tax inscriptions named and listed in his petition, as registered against or bearing upon the property in controversy.
The city of New Orleans is made a party respondent, and the mayor is duly cited, and relator’s prayer is that all of the within named inscriptions of city taxes be likewise canceled and erased.
The ahswer is practically a general denial. The claim of relator is…
2Cited by2 opinions
- Koen v. MartinSupreme Court of Louisiana · 1903
- Gulf States Land & Improvement Co. v. ParkerU.S. Circuit Court for the District of Eastern Louisiana · 1896