Babin's Heirs v. Daspit

Citations

• 120 La. 755
• 45 So. 597
• 1908 La. LEXIS 565

Syllabus

<p>1. Husband and Wife — Community Property-Payment op Taxes.</p> <p>The surviving husband in community, as usufructuary, is bound to pay all the taxes on the community property and to protect the interests therein of the heirs of the wife.</p> <p>2. Taxation — Tax Sale — Annulment — Fraud.</p> <p>A tax sale of community real estate will be annulled as a fraud on the heirs of the wife, where it is shown that the purchaser, an employe in the office of the tax collector, colluded with the surviving husband to have the property sold for taxes, under an agreement to pay the surviving husband the full value of the property after the acquisition of the tax title.</p> <p>3. Same.</p> <p>The law will not permit the machinery for the collection of taxes to be manipulated for the purposes of fraud, and the purchaser, a party to the fraud, must share its consequences.</p> <p>4. Same — Peesceiption.</p> <p>A fraudulent tax title will not serve as the basis of the constitutional prescription of three years.</p> <p>(Syllabus by the Court.)</p>