New Orleans Pacific Railway Co. v. Kelly, Bernstein & Co.

Citations

• 52 La. Ann. 1741

Syllabus

<p>Syllabus.</p> <p>1. When lands granted to a railway company within “indemnity limits,” are required by law to be selected by the grantee “under the direction of the Secretary of the Interior,” and the selection has been made, according to law, the lands so selected became subject to State taxation, without further aclion by the Secretary of the Interior, and without being patented, and may be sold for the recovery of taxes properly assessed in the name of the grantee, subject to such liens and claims as the United States government may have, as contemplated by the act oí Congress, approved July 10, 1886.</p> <p>2. When lands are legally assessed, and payment of taxes is demanded of the apparent owner, who disclaims title, and refuses to pay; and said lands are thereafter sold, for the recovery of the taxes due, the fact that the officer, by whom the assessment was made, is a member of a Arm to whom such property is adjudicated will not, of itself, invalidate the sale. Nor will such sale be annulled, because it appears upon the trial that five years after it was made, the officer by whom it was made acquired an Interest in such property, from the adjudicatees, there being neither allegation nor proof of fraud as against sucn officer.</p>