Smith v. City of New Orleans
Supreme Court of Louisiana
APPEAL from the Oivil District Court for the Parish of Orleans. Ellis, J. . 1. A tax sale or other sale of one lot, with one description, can not be made to cover and extended to another lot with a different description. Bell vs. Taylor, 37 An. 56. Insufficient or incorrect description in an assessment or advertisement or deed is fatal to a tax sale, whereby a citizen’s property is sought to be taken from him without notice.
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APPEAL from the Oivil District Court for the Parish of Orleans. Ellis, J. . 1. A tax sale or other sale of one lot, with one description, can not be made to cover and extended to another lot with a different description. Bell vs. Taylor, 37 An. 56. Insufficient or incorrect description in an assessment or advertisement or deed is fatal to a tax sale, whereby a citizen’s property is sought to be taken from him without notice. Ileugliey vs. Barrow, 4 An. 248; Jacques vs. Kupman, 6 An. 542; Wills vs. Audi, 8 An. IS); Wilson vs. Marshall, 10 An. 327; Sutton vs. Calhoun, 14 An. 209; Tliibodaux vs.…
1Opinion of the Court
On Motion to Dismiss.
The opinion of the court was delivered by
Watkins, J.
The grounds assigned for the dismissal of the city’s appeal are, (1st) that the matter in dispute is, as to her, less than §2000; (2d) that she is without interest to maintain an alleged sale to the State.
Evidently she is without interest as. to the title of the State to the property in suit; and her taxes are less than §2000 in amount. To this extent, the appellee’s motion must prevail, and the appeal be dismissed. But the matter is different in respect to the appeal of the State Tax Collector. As to him, the grounds of…
2Cited by4 opinions
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- State v. Federal Sales Co.Supreme Court of Louisiana · 1930