Gulf States Land & Improvement Co. v. Wade

Citations

• 51 La. Ann. 251
• 25 So. 105
• 1898 La. LEXIS 582

Syllabus

<p>Syllabus.</p> <p>1st. A person cannot canse certain property to be seized and sold as tbe property of bis debtor, receive tbe price of adjudication from 'tbe adjudicatee, deal repeatedly with him afterwards as owner, and afterwards, proceed' against him by petitory action to recover tbe same property as being himself tbe owner under a claim of an ownership antedating the sale. This rule applies to tbe State in the enforcement of its taxes as well as to a private individual.</p> <p>2nd. The provisions of Section 2519 of the Revised Statutes “prohibiting notañes front executing- acts of transfer of real estate unless the State, parish and municipal taxes due on the same be first paid, to be shown by tax collector’s receipt or certificate to that purpose,” do not have the effect of cutting off from parties claiming rights under an act executed in violation of that prohibition from introducing a copy of the act in evidence. The act, if otherwise regular, should be admitted, leaving its effect to be determined afterwards.</p>