Miramon v. City of New Orleans

The opinion of the court was delivered by

Blanchard, J.

The question raised herein is whether or not taxes due the City of New Orleans for the years 1891, 1892 and 1894 are subject to the prescription of three years.

*1624The contention of plaintiff is that the city taxes, as well as tax mortgages and tax privileges, are prescribed by that length of time, and the second clause of section 34 of Act 98 of 1886 is pointed to as sustaining the same.

This clause, or that portion of it pertinent hereto, is as follows:

“All taxes, tax mortgages and tax privileges shall be prescribed by three years from the…