Gauthreaux v. Theriot

Citations

• 121 La. 871
• 46 So. 892
• 1908 La. LEXIS 762

Syllabus

<p>1. Taxation — Adjudication to State — Waiver.</p> <p>The state is bound by the acts of its taxing officers in placing property, previously adjudicated to the state for -unpaid taxes, on the regular rolls for succeeding years, and receiving-taxes thereon from the tax debtor, continuing- in undisturbed possession. Such acts will be considered in equity as a waiver of the prior adjudication, binding on the state and its assigns. Prior decisions reaffirmed.</p> <p>2. Courts — Stare Decisis.</p> <p>The rule of stare decisis is peculiarly applicable to a line of decisions affecting titles to real estate.</p> <p>[Ed. Note. — Eor cases in point, see Cent. Dig. vol. 13, Courts, §§ 336-339.]</p> <p>Provosty, J., dissenting.</p> <p>(Syllabus by the Court.)</p>