Gulf States Land & Improvement Co. v. Parker
U.S. Circuit Court for the District of Eastern Louisiana
Complainant brought suit against defendant C. H. Parker, tax collector, to restrain the collection of taxes on certain lands acquired from the state by complainant’s vendor at a sale under the laws of Louisiana of lands forfeited the state for nonpayment of taxes. The ■decree was rendered in favor of defendants, dismissing the hill ((50 Fed. 974), and thereupon application was made for a rehearing.
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Complainant brought suit against defendant C. H. Parker, tax collector, to restrain the collection of taxes on certain lands acquired from the state by complainant’s vendor at a sale under the laws of Louisiana of lands forfeited the state for nonpayment of taxes. The ■decree was rendered in favor of defendants, dismissing the hill ((50 Fed. 974), and thereupon application was made for a rehearing. The point raised by counsel for complainant in the argument on rehearing, that the property could not be assessed while in the hands of the state, was distinctly made and disposed of adversely to…
1Opinion of the Court
PARLANG-E, District Judge.
Two points were raised by complainant’s counsel during the argument of this matter, viz.: (1) That, under the Powers Case, 45 La. Ann. 572,12 South. 880, when the state acquires property because of nonpayment of taxes, and subsequently sells the property, the purchaser from the state is liable for the taxes he assumes when he purchases, but the vendee of the purchaser from the state is not liable for such taxes, and takes the property free from the same; (2) that after the state has acquired the property of a delinquent taxpayer, no valid assessment of the same can…
2Cases cited4 opinions
- Succession of MasseySupreme Court of Louisiana · 1894
- Remick v. LangSupreme Court of Louisiana · 1895
- Gulf States Land Co. v. ParkerU.S. Circuit Court for the District of Eastern Louisiana · 1894
- State ex rel. Powers v. Recorder of MortgagesSupreme Court of Louisiana · 1893
3Cited by2 opinions
- Lubbock Independent School Dist. v. OwensCourt of Appeals of Texas · 1948
- Oakland Cemetery Ass'n v. County of RamseySupreme Court of Minnesota · 1906