Egerton v. Third Municipality of New Orleans
Supreme Court of Louisiana
APPEAL from the Third District Court of New Orleans, Kennedy, J'. A municipal corporation is a private corporation. Civil Code, arts. 421, 422. Judgment against a State may be executed by seizing taxes due to it. Const.
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APPEAL from the Third District Court of New Orleans, Kennedy, J'. A municipal corporation is a private corporation. Civil Code, arts. 421, 422. Judgment against a State may be executed by seizing taxes due to it. Const. U. S. art. 3, sec. 2. Bank of U. S. v. Hal-stead, 1 Wheaton, 50, 51, 66. The right to seize the taxes cannot defeat the object contemplated by the constitution in creating the corporation; the seizure of taxes cannot destroy the corporation — it can only create a necessity for additional taxation. Whenever a judgment orders the payment of a sum of money, the property, real and…
1Opinion of the Court
The judgment of the court was pronounced by
Rost. J.
The plaintiff, who is a judgment creditor of Municipality No. 3, availing himself of the provisions of the act of 1839, made many of the taxpayers of the Municipality garnishees under his execution, and propounded interrogatories to them to ascertain the extent of their indebtedness for city taxes. The defendants obtained an injunction, on the ground that taxes are not liable to seizure under execution. The plaintiff joined issue on that allegation, and judgment having been rendered against Mm in the court below, he appealed.
We concur with…
2Cases cited1 opinion
- Ellis v. PrevostSupreme Court of Louisiana · 1839
3Cited by23 opinions
- Hart v. BurnettCalifornia Supreme Court · 1860
- Mary H. Shelp and Genevieve M. McKinney v. National Surety CorporationCourt of Appeals for the Fifth Circuit · 1964
- Brown v. GatesWest Virginia Supreme Court · 1879
- Howard v. City of New OrleansSupreme Court of Louisiana · 1925
- Little River Bank & Trust Co. v. JohnsonSupreme Court of Florida · 1932
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