City of New Orleans v. Jackson
Supreme Court of Louisiana
^PPEAL from the Civil District Court, parish of Orleans. Tissot, J. (Decided in Monroe by consent of parties.) ITirst — Tbe concluding article of tbe ordinance of tbe Convention for tbe relief of taxpayers, includes interest and costs when it refers to taxes and licenses. Second — Tbe words taxes and licenses in Act 49 of 1880, includes interest and costs. Third — Interest is an incident of tbe principal — and is governed by same rules as to its manner of payment.
Read the full summary
^PPEAL from the Civil District Court, parish of Orleans. Tissot, J. (Decided in Monroe by consent of parties.) ITirst — Tbe concluding article of tbe ordinance of tbe Convention for tbe relief of taxpayers, includes interest and costs when it refers to taxes and licenses. Second — Tbe words taxes and licenses in Act 49 of 1880, includes interest and costs. Third — Interest is an incident of tbe principal — and is governed by same rules as to its manner of payment. Tbe Confederate Note case, 19 Wallace, 548. New Orleans vs, Clark, 5 Otto, 644; C. C. 2164, 2925. Pourth — There is no conflict…
1Opinion of the Court
The opinion oí t'he Court was delivered by
Poché, J.
In execution of three judgments in favor of the City of New Orleans, on taxes due by the defendant for the years 1875,1876 and 1877, and for interests and costs, amounting together to a large sum, the defendant’s property was seized by the sheriff.
She then made a tender in valid warrants of the city for the full amount claimed of her, but this tender was refused by the sheriff and the city, on the ground that payment of the interests and costs due on defendant’s taxes could be received in cash only, and could not be legally made or tendered…
2Cases cited1 opinion
- New Orleans v. ClarkSupreme Court of the United States · 1877
3Cited by5 opinions
- Grennon v. New Orleans Public Service, Inc.Louisiana Court of Appeal · 1931
- Santolini v. StateWyoming Supreme Court · 1895
- Orchard Mesa Farms Co. v. CanonSupreme Court of Colorado · 1916
- Viruet v. Oliver & Co.Supreme Court of Puerto Rico · 1921
- Viruet v. Oliver & Co.Supreme Court of Puerto Rico · 1921