Bossier v. Herwig

Citations

• 112 La. 539
• 36 So. 557
• 1904 La. LEXIS 431

Syllabus

<p>TAXATION — ENffOROEMENT Off DELINQUENT TAXES — EffffEOT Off SALE TO JOINT OWNER — COMMUNITY PROPERTY — RIGHTS Off HEIRS.</p> <p>1. The adjudication to one of several joint owners of property offered at auction in enforcement of delinquent taxes does not divest the other joint owners of their ownership. The adjudication operates a payment of the taxes for the joint benefit of the owners with the right in the adjudicatee to be reimbursed for his outlays.</p> <p>2. When the community of acquets and gains is dissolved by the death of the wife, the interest of the wife’s heirs attach at once to one undivided half of the community. The fact that the property is held by them subject to the rights of the community creditors does not make their title conditional or contingent.</p> <p>(Syllabus by the Court.)</p>