Legal Opinion
Converse v. Fitzpatrick
Supreme Court of Louisiana
Decided June 8, 1914No. 20570PublishedCited by 3 opinions
Action by Harry H. Converse against John Fitzpatrick, State Tax Collector. Judgment for plaintiff was reversed by the Court of Appeal, and he applies for certiorari on writ of review.
1Opinion of the CourtSommerville, J.
The Court of Appeal, after quoting certain provisions of the revenue statute, which provide that, in all cases where the tax collector cannot make a seizure of personal property liable for the tax assessed against the owner, he shall have the power to seize any other property belonging to the tax debtor, proceed to say:
“These provisions of law would indicate that the Constitution and the act of 1898 intended to make the tax a personal debt.
“If it was a personal debt of the partnership, then it became a personal debt of the partner, and each partner became a tax debtor for the whole amount. *…
2Cases cited5 opinions
- City of New Orleans v. DavidsonSupreme Court of Louisiana · 1878
- Geren v. GruberSupreme Court of Louisiana · 1874
- City of Shreveport v. GreggSupreme Court of Louisiana · 1876
- Morris v. LalaurieSupreme Court of Louisiana · 1887
- Schmidt v. City of New OrleansSupreme Court of Louisiana · 1881
3Cited by3 opinions
- State v. LibertoLouisiana Court of Appeal · 1966
- City of New Orleans v. GlaserLouisiana Court of Appeal · 1926
- Converse v. FitzpatrickLouisiana Court of Appeal · 1914