In re Interstate Land Co.

Citations

• 110 La. 286
• 34 So. 446
• 1903 La. LEXIS 626

Syllabus

<p>TAX SALE — ACTION FOE POSSESSION — EVIDENCE — VALIDITY OF SALE.</p> <p>Plaintiff sued to be placed in possession of property sold at tax sale.</p> <p>The defense was that no notice of delinquency had been given, and that the property had not been advertised in the manner required by placing names of owners in alphabetical order.</p> <p>1. Notice of delinquency was served at domicile by the officer by leaving the notice in the hands of delinquent’s wife, a person of age.</p> <p>(a) Notice of proceedings for the sale of property for taxes is not in all respects like citation, nor is it needful to make the return in all repects conform with return on citation.</p> <p>(b) Proof of service is admissible.</p> <p>The presumption omnia rite acta and the affirmative evidence of a disinterested officer overcome denial of a person in interest.</p> <p>2. While it is true that the validity of a tax title depends upon a strict compliance with the requisites of law, that requirement does not have the effect of invalidating a tax sale on the ground that the “alphabetical” order has not been observed, in that it placed the delinquent’s name, “Harris,” under the letter “H,” but the name “Handlin,” which is alphabetically superior to “Harris,” is placed after “Harris” in the names of taxpayers.</p> <p>(Syllabus by the Court.)</p>