Howcott v. City of New Orleans

Citations

• 107 La. 305

Syllabus

<p>Syllabus.</p> <p>1. Where a title to real estate is vested in two persons, who hold in indivisión, and in equal proportions, the whole property may be assessed to both owners without specification as to their respective interests, though it 's otherwise when each owns a designated portion of the property or they own unequal proportions; and, in the former case, if the assessment is regular as to one of the co-owners, he can have no reason to complain that it 1* defective as to the other, since such defect can work him no prejudice.</p> <p>2. The doctrine that proceedings conducted against and in the name of one who is dead, and which lead to the sale of property for taxes, convey no title, is inapplicable where the holder of the recorded title is living. In such ease, neither the assessor nor the collector is bound to go beyond the recorded title in search of the owner.</p>