Fos v. Nylka Land Co.

Citations

• 11 Teiss. 68
• 1913 La. App. LEXIS 123

Syllabus

<p>Syllabus.</p> <p>1. Act 170 of .1898, Section 51, requires that service of notice of delinquencey be made on the tax debtor in person or at his domicile or place of business; and consequently evidence that a friend of the tax debtor received the notice from the Tax Collector and subsequently delivered it to the tax debit- or, by whom it was accepted, is neither proof of a valid service or of a waiver thereof; nor 'does it give rise to the inference or presumption that the friend was authorized by the tax debtor to receive service of the notice on his behalf.</p> <p>2. No M'aiver, ratification or estoppel can arise from the valid ■exercise of a legal right.</p>