Denegre v. W. G. Tebault Furniture & Realty Co.

Citations

• 9 Teiss. 214
• 1912 La. App. LEXIS 44

Syllabus

<p>I. Section 49 of Act 170 of 1898 imposes upon the sheriff who takes possession of personal property the duty to pay the taxes due ' upon the' same.</p> <p>z. An assessment of a stock in trade is an indivisible appraisement of an assessable entity, and every part or item of the property is responsible for the tax upon the whole and is subject to a lien therefor under Section 32 of Act 170 of 1898.</p> <p>3. But the sheriff is not responsible for faxes on other personal property of the debtor which has not been taken possession of by him.</p>