Lague v. Boagni
Supreme Court of Louisiana
APPEAL from the Thirteenth Judicial District Court, parish of St Landry. Hudspeth, J. Prescription — ■ The prescription of two years (Act No. 101, Legislature 1873,) specially applies to purchasers of real estate sold in satisfaction of judgment for State, parish; or municipal taxes, and who had judicial possession of such real estate for two years preceding the passage of the act. It cures only informalities, not absolute nullities.
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APPEAL from the Thirteenth Judicial District Court, parish of St Landry. Hudspeth, J. Prescription — ■ The prescription of two years (Act No. 101, Legislature 1873,) specially applies to purchasers of real estate sold in satisfaction of judgment for State, parish; or municipal taxes, and who had judicial possession of such real estate for two years preceding the passage of the act. It cures only informalities, not absolute nullities. The prescription of three years (Act No. 105, Legislature 1874.) is contained in a paragraph violative ofr art. 10 of Constitution of 1868. If not itself…
1Opinion of the Court
The opinion of the Court was delivered by
Bermudez, C. J.
This is an action to annul a tax-.sale, on the following main grounds:
First. The property was not assessed in plaintiffs name, but in the name of other persons to whom it did not belong.
*913Second. The assessment rolls were not made in the manner specified by law.
Third. The proceedings coercive of the payment of the taxes said to be due and conducive to the sale, were not carried on contradictorily with the plaintiff, but against other parties, not representing her.
Fourth. The taxes claimed were illegally assessed ; they exceed the limit…
2Cases cited2 opinions
- Conklin v. DavisSupreme Court of Connecticut · 1893
- Dibble v. Town of New HavenSupreme Court of Connecticut · 1888
3Cited by11 opinions
- Gulotta v. CutshawSupreme Court of Louisiana · 1973
- Cordill v. Quaker Realty Co.Supreme Court of Louisiana · 1912
- Terry v. HeisenSupreme Court of Louisiana · 1906
- George v. ColeSupreme Court of Louisiana · 1902
- In re SheehySupreme Court of Louisiana · 1907
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