Succession of Stewart
Supreme Court of Louisiana
APPEAL from the Civil District Court for the Parish of Orleans. Tissot, J. 1. Tlie Constitution intended that all matters of taxation, whether State, parochial or municipal, should be on the same footing.
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APPEAL from the Civil District Court for the Parish of Orleans. Tissot, J. 1. Tlie Constitution intended that all matters of taxation, whether State, parochial or municipal, should be on the same footing. See Arts. 202, 203, 210, 218. 2. If the revenue states of 1880 and 1882, apply to city taxation prescription has accrued. 3. If not, Act 96 of 1877 governs, and all city taxes and lions from 1877 are prescribed by throe years. 4. If neither the revenue Acts from 1880, nor act 96 of 1877 be applicable, there is no law giving privileges for city taxes, section 20 of the City Charter of 1870,…
1Opinion of the Court
Tlie opinion of tlie Court was delivered by
McEnery, J.
Plaintiffs, tlie licirs of Samuel Stewart, proceeded by rule against tlie City of New Orleans and tlie Recorder of Mortgages to compel tlie cancellation and erasure of taxes, tax liens and privileges for tlie years 1880, 1882, 1883.
They rely upon the provisions of Section 24 of Act 77 of 1830, of Section 34 of Act 96 of 1882, and 98 of 1886. And if these several laws do not apply, they rely upon Act 96 of 1877, section 36.
*129Tlie city contends that taxes, oto., tax liens and privileges arc imprescriptible under Section 20 of Article No. 7 of…
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