In re Lafferranderie

Citations

• 114 La. 6
• 37 So. 900
• 1904 La. LEXIS 518

Syllabus

<p>TAX SALE — NOTICE — OWNER IN POSSESSION— TAX DEED — EVIDENCE—TRANSFER BY STATE — ESTOPPEL.</p> <p>1. Plaintiff sought to be placed in possession of property by virtue of a sale under which she claims title.</p> <p>2. Defendant sued out an injunction to prevent plaintiff froto going into possession, and attacked the validity of plaintiff’s tax sale, and pleaded the validity of the title under which he holds possession.</p> <p>3. Where notice is necessary, it ought to appear that such notice was given in due timé. A tax sale should be made only after giving notice to the delinquent. The delinquent referred to is the owner actually in possession on the day that proceedings are taken to advertise and sell the property for taxes due thereon.</p> <p>4. No notice was given to the owner in possession.</p> <p>5. Whore the want of said notice is alleged in answer to a claim of ownership under a tax title, and the deed or no extraneous evidence shows that notice was given, the deed is not prima facie evidence as against the one who claims in opposition to the tax title.</p> <p>With reference to notice, the tax deed contains the following:</p> <p>The “tax collector further declared that one of said notices, correct in form and substance, was duly and legally served on the delinquent taxpayer hereinafter named, or left at his residence or place of business.”</p> <p>The person named was not the owner in possession under title, under whom the defendant claims as owner. There is no evidence tending- to show that he was notified.</p> <p>6. The state can transfer only such title and such rights as she had. The tax deed had been decreed null in a suit to which the purchaser at tax sale became the adjudicatee. The latter •cannot acquire a greater right than the state had. “Nemo plus juris ad alium transferre potest quam ipse habet.”</p> <p>7. The adjudicatee at a tax sale, who not only stands by and allows a sale to be made of the property so bought, is concluded, if, in addition to