Montgomery v. Marydale Land & Lumber Co.
Supreme Court of Louisiana
APPEAL from the Seventh District Court, Parish of Tensas. Montgomery, J. An assessment oí real estate which does not describe on its face or by reference to accessible public documents the property intended to be assessed is null and void. Wilson vs. Marshall, 10 An. 829. It is indispensable that the assessment furnish the means of identifying the land assessed.
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APPEAL from the Seventh District Court, Parish of Tensas. Montgomery, J. An assessment oí real estate which does not describe on its face or by reference to accessible public documents the property intended to be assessed is null and void. Wilson vs. Marshall, 10 An. 829. It is indispensable that the assessment furnish the means of identifying the land assessed. Saunders on Taxation, 104. The assessment is invalid unless it gives such a description of the lands that the parts of the government subdivisions belonging to the tax-payer can be ascertained and separated from the parts of the same…
1Opinion of the Court
The opinion of the court was delivered by
Bbeaux, J.
This is a petitory action in which the plaintiffs, alleging that they are the owners of “ Oowslongh ” plantation, pray to be decreed the owners and placed in possession.
The property was acquired jointly by L. F. and J. J. Montgomery.
At the latter’s death, in 1868, the title of one-half remained in L. F. Montgomery, and the title of the other half vested one-fourth in the widow and survivor in community of A. J. Montgomery and the other fourth in his children, eight in number.
His will was admitted to probate in Tensas parish, in 1868.
An…
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