Penrose v. Succession of Gragard

The opinion of the court was delivered by

Breaux, J.

The City of New Orleans claims taxes from the legal representatives of the Succession of J. J. Gragard, in the sum of two thousand and eighty-four dollars, with interest at the rate of ten per cent, thereon from the respective maturities of the tax bills.

The property on which the taxes are claimed is movable and has been assessed for the years 1894 to 1899.

The treasurer of the city proceeded by rule against the administrator of the succession to compel him to deliver the property assessed to be sold to enable him to collect taxes due. The…