Bernstine v. Leeper

Citations

• 118 La. 1098
• 43 So. 889
• 1907 La. LEXIS 853

Syllabus

<p>1. Taxation — Sale—Invalidity — Prescription.</p> <p>Where a person has always paid his taxes upon his entire property, a sale of the property under another assessment in the name of another person is an absolute nullity, and cannot serve as a basis for the constitutional prescription of three years. It makes no difference that the assessment in the owner’s name contained an error in the description of the property.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. vol. 45, Taxation, § 1594.]</p> <p>2. Prescription — Recording Title.</p> <p>To serve as a basis for prescription, the title need not be recorded. Registry is required only for transferring the property, and in the law of prescription the title does not operate to transfer the property, but merely to establish the good faith of the possessor and fix the limits of the possession.</p> <p>(Syllabus by the Court.)</p>