Reed v. His Creditors
Supreme Court of Louisiana
A PPEAL from the Civil District Court for tlie Parish of Orleans. JljL Jiightor, J. 1. Sections 37 and 38, of Act 42 of 1871, unambiguously make tax liens and privileges imprescriptible, 2. The provisions ol this law. touching the imprescriptibility of tax liens and privileges created under it, have never been repealed. 3. Section 38 of the act is retroactive, in the sense that it affects the taxes levied under former Revenue Atfbs, and this quasi retrospective operation is…
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A PPEAL from the Civil District Court for tlie Parish of Orleans. JljL Jiightor, J. 1. Sections 37 and 38, of Act 42 of 1871, unambiguously make tax liens and privileges imprescriptible, 2. The provisions ol this law. touching the imprescriptibility of tax liens and privileges created under it, have never been repealed. 3. Section 38 of the act is retroactive, in the sense that it affects the taxes levied under former Revenue Atfbs, and this quasi retrospective operation is one of the objects of tb o. act, expressed in its title. 4. The Revenue Acts subsequent to the Act of 1871 are…
1Opinion of the Court
The opinion of the Court was delivered by
Watkins, J.
In January, 1884, Charles H. Keed, syndic of his own estate, filed a final account and tableau of distribution, on which he stated that the total assets realized by sale of his property were $8,022.
This he proposed to distribute'—
1st — To the auctioneer, notary, in repairs, and insurance... .$ 515 00
State taxes, witli privilege........................... 183 00
City taxes, with privilege ........................... 612 50
Attorneys’ fees and cost............................. 1,007 20
2d — To Mrs. Hill’s mortgage of..........................…
2Cases cited1 opinion
- Atlantic Works v. BradySupreme Court of the United States · 1883
3Cited by12 opinions
- Cordill v. Quaker Realty Co.Supreme Court of Louisiana · 1912
- Lisso & Bro. v. Police JurySupreme Court of Louisiana · 1910
- Morris v. State Ex Rel. WalcottSupreme Court of Oklahoma · 1923
- Gulf States Land Co. v. ParkerU.S. Circuit Court for the District of Eastern Louisiana · 1894
- Warner v. City of New OrleansCourt of Appeals for the Fifth Circuit · 1898
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