Kock v. Triche

Citations

• 52 La. Ann. 825

Syllabus

<p>Syllabus.</p> <p>Ox Motion to Dismiss Appeal.</p> <p>j. where the real issue raised is the legality or constitutionality of a tax, this court has jurisdiction.</p> <p>•J. And this jurisdiction is not to be defeated by skilfully obscuring the issue by. means of technical pleadings, or the want of them.</p> <p>3. whether or not, directly or indirectly, immediately or remotely, the legality of a tax in any form or manner is at issue, is the province of this court, and it alone to determine.</p> <p>i. It is as much an issue to be passed upon here as is that of the legality of the tax itself.</p> <p>On the Mebits.</p> <p>1 Where plaintiff avers payment of taxes assessed against him for a certain year as ground for injunction to stay the sale of his property, producing the tax receipts relied on, under the general issue pleaded by defendant evidence may be introduced to show that all of plaintiff’s taxes for the year had not been paid, and that the tax receipts did not include the particular taxes for non-payment of which the property was proceeded against.</p> <p>On Reheabing.</p> <p>This court will not exercise appellate jurisdiction upon the ground that the question of the constitutionality or legality of a tax is in contestation, unless such question is disclosed by the pleadings upon which the case was tried in the lower court.</p>