Augusti v. Citizens Bank
Supreme Court of Louisiana
PPEAL from the Civil District Court for the Parish of Orleans. Théard, J. Any person who pays the taxes levied on an assessment in a given name is estopped from afterward alleging that such assessment is invalid.
Read the full summary
PPEAL from the Civil District Court for the Parish of Orleans. Théard, J. Any person who pays the taxes levied on an assessment in a given name is estopped from afterward alleging that such assessment is invalid. Read vs. Creditors, 39 An. 125; Factors and Traders Insurance Company vs. Levi, 42 An. 435. Under Art. 329 of the Code of Practice replications are prohibited in Louisiana and therefore all allegations in the answer are open to every objection of law and of fact, such as nonage, coverture, fraud, prescription and the like, as if specially pleaded. If the defendant be surprised the…
1Opinion of the Court
The opinion of the court was delivered by
Breaux, J.
The record discloses that on the 16th day of July, 1836, Honoré and Alexander Coulon mortgaged the lot and improvements thereon, claimed in this suit, to the Citizens Bank to secure-the payment of stock debt of seven thousand dollars.
*532This mortgage was foreclosed in 1890 and the property was adjudicated to the defendant.
The plaintiff was the adjudicatee of the property at tax collector’s sales for State taxes of 1887. The assessment was made in the name of Joaquin Sambola.
The latter acquired the property by authentic deed, duly recorded, in…
2Cited by6 opinions
- Ashley Co. v. BradfordSupreme Court of Louisiana · 1902
- Conservative Homestead Ass'n v. ConerySupreme Court of Louisiana · 1929
- Citizens' Bank v. MarrSupreme Court of Louisiana · 1907
- Rovens v. McRobinsonSupreme Court of Louisiana · 1906
- Capdevielle v. New Orleans & S. F. R.Supreme Court of Louisiana · 1903
1 more not listed; retrieve them via the Exa API.