Rougelot v. Quick
Supreme Court of Louisiana
APPEAL from the Nineteenth Judicial District Court, Parish of Terrebonne. Goode, J. 1. In a tax sale every formality of law must be strictly complied with, under pain of nullity. 4 L. 148; 14 A. 209 ; 33 A. 291; Cooley on Tax, 323; Blackwell, 33; 13 Cal. 609. 2. Property must be legally described in the assessment roll. Blackwell, pp. 123, 278. 3. Property of non-residents must be placed on tbe non-resident portion of the roll.
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APPEAL from the Nineteenth Judicial District Court, Parish of Terrebonne. Goode, J. 1. In a tax sale every formality of law must be strictly complied with, under pain of nullity. 4 L. 148; 14 A. 209 ; 33 A. 291; Cooley on Tax, 323; Blackwell, 33; 13 Cal. 609. 2. Property must be legally described in the assessment roll. Blackwell, pp. 123, 278. 3. Property of non-residents must be placed on tbe non-resident portion of the roll. Acts 1871, Act 42, ?ec. 18. This provision is mandatory. Cooley on Tax, 277; 19 Maine, 100 ; 1 Mass. 48; 23 JST. Y. 281; 40 3ST. Y. 547; 48 RT. Y. 486; 8 Penn. St.…
1Opinion of the Court
Tbe opinion of the Court was delivered by
Bermudez, C. J.
This is a suit to annul a tax sale of real estate, and to recover the revenues of the property.
The grounds urged are numerous, hut may he condensed into three principal ones.
*124i.
Irregularities and informalities anterior to the sale.
II
The illegality of a portion of the taxes for which the property was sold.
III
Non-compliance by the purchaser, with the terms of the law in the payment of his bid.
Prom a judgment for the defendant, the plaintiff has appealed.
The irregularities and informalities charged in the proceedings anterior to the sale, as…
2Cases cited9 opinions
- Attorney General v. City of Eau ClaireWisconsin Supreme Court · 1875
- Kelsey v. AbbottCalifornia Supreme Court · 1859
- Palmer v. Township of NapoleonMichigan Supreme Court · 1867
- McPike v. PenSupreme Court of Missouri · 1872
- Conway v. Township BoardMichigan Supreme Court · 1867
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