Jopling v. Chachere

Citations

• 107 La. 522

Syllabus

<p>Syllabus.</p> <p>The.confirmation by the old Board of Commissioners for the Western District of the Territory of Orleans, under the Act of Congress of 1807, of a claim to land based upon occupancy and settlement followed by the confirmation by Congress of the claim so confirmed, operated as effectually as a grant or quit claim from the government. The ownership of the confirmee to the land was not held in abeyance until a patent issued. The patent was simply documentary, recognitive, evidence of the existence of the confirmed title. Property so confirmed became, from the date of the confirmation, subject to State taxation.</p> <p>2. The mere failure of a tax collector to make, in his deed, recitals of fact which it would have been, proper for him to have made, does not render the tax sale to which it refers, ipso facto, an absolute nullity, and open as such to a collateral attack, nor does such fact destroy the good faith of tho purchaser in raking possession of and holding the property as owner under it.</p> <p>3. The existence of a defect in a tax sale, resulting from a defect in the assess ment of the property, does not deprive the sale from being made the basis of the prescription of ten years, where defect is a atent one, which the purchaser was not called upon to ascertain or know.</p>