City of New-Orleans v. Cochrane

Citations

• 8 La. Ann. 365

Syllabus

<p>The 35th section of the Act of 23d February, 1852, provides a summary mode of proceeding by the city of New Orleans against defaulting tax payers—and substitutes a constructive notice by advertisement, in place of personal citation. This, being in derogation of common right, must receive a strict construction, and will not? therefore, be applied to the collection of taxes assessed before the passage of the Act.</p>