Gowland v. City of New Orleans

Citations

• 52 La. Ann. 2042

Syllabus

<p>Syllabus.</p> <p>Tlie State caused certain property to be adjudicated to itself at a sale, under assessments made in the name of Francois Snaer and Victoria Snaer. It then, as owner, sold the property under Act 82 of 1884, to one Jacobs, who-received a deed and recorded it. While so holding the property, the city proceeded to the enforcement of the city taxes under the same assessments, proceeding in the matter of the sale contradictorily with Jacobs by giving him notice of sale. The original owners or their vendee sought to attack the city’s title without, as ancillary thereto, attacking the State’s title.</p> <p>Held — 1st. The State’s title not being contested, the latter title under the city can not be attacked. (West vs. Negrotto, 48th Ann., 922.)</p> <p>2nd. The notice of sale was properly given to Jacobs. (Adolphe vs. Richardson, 52 Ann., 115G.)</p> <p>3rd. The original owners are not in position to question Jacobs’ title from the State by reason of his not having — before receiving a deed — paid all the city taxes then due; such prior payment of city taxes is not a condition precedent to Jacobs’ acquiring title under the adjudication to him. (West vs. Negrotto, 52 Ann., 38T.).</p> <p>4th. Mortgages securing taxes prior to 1880 do not prescribe by the prescription of three years.</p> <p>5th. The date of commencement for the computation of the prescription of taxes: is from the 31st of December of the year for which they were assessed.</p> <p>On Rehearing.</p> <p>The laws looked to the future and not to past liens, privileges and mortgages* ' which remained unchanged as to the latter (the mortgages) until the Statute of 1880, which provided for the limitation to three years of the mortgages attaching to taxes, was enacted.</p>