Person v. O'Neal
Supreme Court of Louisiana
APPEAL from the Eighteenth Judicial District Court, parish of Bossier. Turner, J. First — Parol evidence is inadmissible to prove a list or return of property by a taxpayer to the collector for the assessment of taxes. The law requires the list or return to be in writing and signed by the taxpayer himself, and verified by his affidavit.
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APPEAL from the Eighteenth Judicial District Court, parish of Bossier. Turner, J. First — Parol evidence is inadmissible to prove a list or return of property by a taxpayer to the collector for the assessment of taxes. The law requires the list or return to be in writing and signed by the taxpayer himself, and verified by his affidavit. See Acts of 1871, page 112, secs. 23, 24, and 25 ; and in the absence of such a list the assessor and collector must ascertain and give the true and correct boundaries of the taxpayer’s lands. Secs. 32 and 36, Acts of 1871, pp. 14 and 15 ; 14 A. 209. Second —…
1Opinion of the Court
The opinion of the court was delivered by
Marr, J.
Plaintiff seeks, in this action, to recover certain land on the Red River, in the parish of Bossier, which was sold in 1873 for the taxes of 1872, and purchased by defendant O’Neal. He alleges the nullity of this sale on several grounds ; and that, after the sale, he tendered to O’Neal the amount of the taxes, costs, and penalties for which the land was sold : and he claims $5000, damages for waste committed in the cutting of timber and cord-wood, and $3000 for the rents and revenues.
Defendant O’Neal alone appeared ; but as he claimed title no…
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