Booksh v. A. Wilbert Sons Lumber & Shingle Co.

Citations

• 115 La. 352
• 39 So. 9
• 1905 La. LEXIS 662

Syllabus

<p>1. Taxation — Duplicate Assessment — Validity.</p> <p>Where, for a series of years, a tract of land had been regularly assessed, and the taxes thereon regularly paid, in the parish of Iberville, and in 1885 a portion of the same tract was assessed in the adjoining parish of West Baton Rouge, and in 1886 such portion was adjudicated to the state for the nonpayment of state, levee district, ■ and parish taxes, it appearing that the state and levee district taxes for 1885, and also parish taxes for the same year, had been previously paid on the assessment of the entire tract in the parish of Iberville, held, that the adjudication to the state was null and void in toto, and could not be invalid as to a part of the taxes and at the same time valid as to the remainder claimed by the parish of West Baton Rouge.</p> <p>2. Same — Sale.</p> <p>The state is bound by the acts of her taxing officers in the assessment of property and collection of taxes, and to permit the state, under a duplicate assessment, to sell property on which taxes have been paid, would be to legalize confiscation.</p> <p>3.Same — Foeeeituke to State.</p> <p>Where property has been forfeited or adjudicated to the state for nonpayment of taxes, and the state continues to assess the same property to the owner and collect taxes thereon for a series of years, equity will treat the transaction as a waiver of the prior supposed forfeiture or adjudication. Martin v. Barbour, 11 Sup. Ct. 944, 140 U. S. 646, 35 L. Ed. 546; Pitre v. Schleslinger, 34 South. 425, 110 La. 234; State ex rel. Benedict v. City of New Orleans, 30 South. 475, 112 La. 408.</p> <p>(Syllabus by the Court.)</p>