Denegre v. W. G. Tebault Furniture & Realty Co.
Supreme Court of Louisiana
Action by George Denegre against the W. G. Tebault Furniture & Realty Company. Judgment for plaintiff, and John Fitzpatrick, Tax Collector, filed a motion, claiming taxes due the state. Motion made absolute for taxes, and the State Tax Collector applied for writ of certiorari.
1Opinion of the CourtBreaux, C. J.
No jurisdiction ratione materise.
Over $4,000 are claimed by plaintiff, secured by a lessor’s lien and privilege.
The whole of defendant’s property was assessed at $12,500. I-Iis stock in trade was-sold for $1,298.15. This price is in the hands of the sheriff. This property was appraised at $10,000.
The tax collector filed a motion, in which he claimed the taxes due to the state.
The judge a quo rendered judgment, in which he made the motion absolute for the taxes to be paid on the $1,292.90.
Whereupon counsel for the state tax collector petitioned this, court for a writ of certiorari.
The issues…
2Cases cited1 opinion
- State ex rel. Jaubert Bros. v. LecheSupreme Court of Louisiana · 1904
3Cited by5 opinions
- Jung & Sons Co. v. TrosclairSupreme Court of Louisiana · 1916
- Naef v. Miller-Goll Mfg. Co.Supreme Court of Louisiana · 1932
- Jiles v. Venus Community Benev. Aid Ass'nLouisiana Court of Appeal · 1940
- State v. HughesSupreme Court of Louisiana · 1925
- Wheeler v. WheelerSupreme Court of Louisiana · 1936