City of New Orleans v. B. D. Wood & Bro.
Supreme Court of Louisiana
APPEAL from the Civil District JCourt for the Parish of Orleans. Lazarus, J. 1. The right of the City to sue for any tax, license, claim, or debt, exists independent of any express law. Art. II Constitution of 1879: C. C. 427 et seq.; 13 An. 497; 13 Iowa, 61; 1 Oill & 0. 499 ; 9 An. 561; 13 Peters, 493 ; 19 Wallaoe, 227. And the authority is speoially granted by Act No. 88, of 1877. 2. Article 210 of the Constitution of 1879, docs not prohibit suits for taxes.
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APPEAL from the Civil District JCourt for the Parish of Orleans. Lazarus, J. 1. The right of the City to sue for any tax, license, claim, or debt, exists independent of any express law. Art. II Constitution of 1879: C. C. 427 et seq.; 13 An. 497; 13 Iowa, 61; 1 Oill & 0. 499 ; 9 An. 561; 13 Peters, 493 ; 19 Wallaoe, 227. And the authority is speoially granted by Act No. 88, of 1877. 2. Article 210 of the Constitution of 1879, docs not prohibit suits for taxes. The remedy therein indicated applies to proceedings against the property only, not the personal action, and is merely cumulative. 13…
1Opinion of the Court
The opinion of the Court was delivered by
Bermudez, C. J.
The City appeals from a judgment on an exception of no right of action, which declares, that the provisions of the Constitution in force prohibit the judicial collection of taxes due the corporation.
The Articles relied upon by tlie defense arc Articles 210 and 218, which road:
“ There shall be no forfeiture of property for the non-payment of taxes, State, levee, parochial or municipal •, but, at the expiration of the year in which they are due, the collector shall, without suit, and after giving notice to the delinquent, in the manner to…
2Cases cited3 opinions
- Groves v. SlaughterSupreme Court of the United States · 1841
- In Re WatsonSupreme Court of Rhode Island · 1896
- McKean & Elk Land Imp. Co. v. KaneSupreme Court of Pennsylvania · 1892