In re Seim

Citations

• 111 La. 554
• 35 So. 744
• 1903 La. LEXIS 558

Syllabus

<p>APPEAL—DISMISSAL—RES JUDICATA—TAX TITLE-CANCELLATION OF TAXES—PRESCRIPTION—ACTION TO ANNUL TAX SALE.</p> <p>On Motion to Dismiss.</p> <p>1. It not appearing that the evidence called for by defendant had been by her offered in evidence, the appeal will not be dismissed on the ground that it had not been copied in the transcript.</p> <p>On the Merits.</p> <p>2. The officers of the tax collecting department had accepted the action of the court canceling the tax as final, and the plaintiff was not iñ a position to buy a claim which, under the court’s action, had no basis upon which to stand.</p> <p>Blanchard and Provosty, JJ., dissenting.</p> <p>On Rehearing.</p> <p>3. The prescription or bar of three years to suits to annul tax sales, provided by article 233 of the Constitution of 1808, does not apply where the property remains in the actual or corporeal possession of the tax debtor or original owner, the purchaser at the tax sale making no effort to dispossess him.</p> <p>4. Under such a state of facts, an action to confirm the tax title under the provisions of Act No. 101, p. 127, of 1808, is not maintainable.</p> <p>(Syllabus by the Court.)</p>