Breaux v. Negrotto
Supreme Court of Louisiana
APPEAL from the Oivil District Court for the Parish of Orleans.Monroe, J. Tax sales are proceedings in invitum. The power of the tax collector is a naked statutory power, which is strictly construed. He lias only such power as the law confers, and no other. The statute is his only warrant to sell.
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APPEAL from the Oivil District Court for the Parish of Orleans.Monroe, J. Tax sales are proceedings in invitum. The power of the tax collector is a naked statutory power, which is strictly construed. He lias only such power as the law confers, and no other. The statute is his only warrant to sell. Stafford rs, Twitehell, 33 An. 528; Workingmen’s Bank vs. Lannes, 30 An. 871; Cooley on Taxation, pp. 469 and 481; Burroughs on Taxation, p. 286, Sec. 112. A sale not preceded by advertisement in the exact manner and form, or for the full length of time prescribed bylaw, is radically defective.…
1Opinion of the Court
The opinion of the court was delivered by
McEnery, J.
This is a suit to annul a tax sale.
The tax-collector, in pursuance of Act 77 of 1880, and Act 96 of 1882, advertised for sale the following property for unpaid taxes of 1881, assessed in the name of Alexander Delhomme, and in the absence of any bidders according to the provisions of said Act No., 96 ■of 1882 it was adjudicated to the State:
*429Two lots of ground in the first district of the City of New Orleans, in the square bounded by Magazine, Race, Constance and Orange streets, adjoining each other and measure each 27 feet front on Magazine…
2Cited by24 opinions
- Chase v. TroutCalifornia Supreme Court · 1905
- Castillo v. McConnicoSupreme Court of the United States · 1898
- Miami Corporation v. StateSupreme Court of Louisiana · 1936
- Quaker Realty Co. v. LabasseSupreme Court of Louisiana · 1912
- Terry v. HeisenSupreme Court of Louisiana · 1906
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