Kellogg v. McFatter

Citations

• 111 La. 1037
• 36 So. 112
• 1904 La. LEXIS 595

Syllabus

<p>DEED—DESCRIPTION OF PROPERTY—TAXATION —SALE—PAYMENT OP TAXES.</p> <p>l. The plaintiff, owning the north half of section 20. township 7 south, range 3 west, sold to A. E. Minor, on the 13th of October, 1888, 100 acres off the east portion of the section. The exact position of the land was located by a survey, and taken possession of by the vendee. Plaintiff subsequently sold to E. D. Minor “80 acres off the west portion of the north half” of the same section, the line to be after-wards surveyed so as to join the 100 acres sold on the 13th of October, 1888, to A. E. Minor. Tlie position of this land was located by a survey adjacent to that sold to A. E. Minor, and taken possession of under the survey. Held, that the controlling call of the title was the recital that it should be so surveyed as to join the land sold to A. E. Minor. City Bank v. Denham, 7 Rob. 39; Labiehe v. Jalian, 9 Rob. 30; Kernan v. Baham, 13 South. 155, 45 La. Ann. 799.</p> <p>2. Where all of the taxes on the north half of a section of land for a particular year have been paid in point of fact by the different owners of land therein, though it might be under assessments erroneous in description, this payment will defeat the power of the tax collector to sell any part of it for taxes of that year. It matters not that the parties making the payment were not the owners of the particular tracts assessed in their names. That would be a matter for correction and adjustment between the owners of the various tracts.</p> <p>(Syllabus by the Court.)</p>