State v. Cannon
Supreme Court of Louisiana
APPEAL from the Twelfth District Court for the Parish of Avoyelles. Oogo, J. The doctrine ot tender as a prerequisite to a suit to annul a sale made under the tax laws of this State is not sustained by authority; even where such condition has been imposed by statute, grave doubts have been expressed as to its validity, and it has been construed with great strictness. 33 An. 528. Before the exception of want of tender can be sustained, it must surely be made to appear to the…
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APPEAL from the Twelfth District Court for the Parish of Avoyelles. Oogo, J. The doctrine ot tender as a prerequisite to a suit to annul a sale made under the tax laws of this State is not sustained by authority; even where such condition has been imposed by statute, grave doubts have been expressed as to its validity, and it has been construed with great strictness. 33 An. 528. Before the exception of want of tender can be sustained, it must surely be made to appear to the court that there is reimbursementjdue; even in such a ease it has been held that the State can not be coerced into…
1Opinion of the Court
The opinion of the court was delivered by.
Watkins, J.
The object of this action is to h,ave declared null and void a tax adjudication of real property situated in the parish of Avoyelles on the ground that it was a non-consummated sale for want of due compliance by the tax collector with a condition precedent, claim being made that it had been adjudicated to J. H. Bemiss, of the State of Texas, one of the defendants, under and by authority of Act 80 of 1888.
The property in controversy was sold to the State in 1886 for the delinquent taxes of antecedent years, and certain, of the heirs of J. A.…
2Cited by5 opinions
- Carey v. CagneySupreme Court of Louisiana · 1902
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1902
- Saucier v. E. Sondheimer Co.Supreme Court of Louisiana · 1947
- Owens v. South New Orleans Light & Traction Co.Louisiana Court of Appeal · 1925
- Allen v. HenleySupreme Court of Louisiana · 1912