Webre v. Lutcher & Moore
Supreme Court of Louisiana
APPEAL from the Eighteenth District Oourt, Parish of Lafourche. Gaillouet, J. Notice by publication to a tax debtor, who is known, who resides in the State, hut whose postoffice is unknown, is no notice at all. Const. 1879, Art. 210. The tax collector or assessor in this case should have ascertained the name and address of the tax debtor at Baton Rouge.
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APPEAL from the Eighteenth District Oourt, Parish of Lafourche. Gaillouet, J. Notice by publication to a tax debtor, who is known, who resides in the State, hut whose postoffice is unknown, is no notice at all. Const. 1879, Art. 210. The tax collector or assessor in this case should have ascertained the name and address of the tax debtor at Baton Rouge. R. S. of 1870, Art. 2922; 43 An. 987-. Want of notice in the manner pointed out by law in proceedings to enforce taxes is not a mere formal defect, but is a radical one, and is not cured by the prescription of throe years, or of live years. 43…
1Opinion of the Court
The opinion of the court was delivered by
McEnery, J.
This is a suit to annul a tax sale made in pursuance of Act 96 of 1882.
The facts are that the plaintiff, in 1854, bought certain swamp lands from the State situated in the parish of Lafourche.
In 1882-83 the lauds were assessed on the tax rolls to J. M. Webre on the list of known owners of taxable property. Although not placed on a separate tax roll, in pursuance of Sec. 8 of said act, the tax collector, after having given notice by publication, sold these lands at tax sale as the property of an unknown owner. W, H. Ragan purchased them and…
2Cited by2 opinions
- Fennimore v. BoatnerSupreme Court of Louisiana · 1904
- Third District Land Co. v. SmithLouisiana Court of Appeal · 1926