Police Jury of Parish of Jefferson Davis v. Grace

O’NEILL, Chief Justice.

This is an action to enjoin the Register of the State Land Office and the State Treasurer from permitting tax debtors whose lands have been adjudicated to the state for nonpayment of taxes to redeem their property, under the provisions of Act No. 161 of 1934, before the expiration of three years from the date of registry of the tax adjudication. The suit was dismissed on an exception of no cause or right of action; and the plaintiff, Police Jury of the Parish of Jefferson Davis, has appealed.

Act No. 161 of 1934 allows one whose land was adjudicated to the state for…