New Orleans Ware House Co. v. Marrero

Citations

• 51 La. Ann. 343
• 24 So. 800
• 1899 La. LEXIS 407

Syllabus

<p>Syllabus.</p> <p>1. Whether Section 26 of Act 106 of 1890, fixing the time within which suits-must be brought to reduce tax assessments, be reviewed as a statute of peremption, or one of prescription, the exception of prescription herein filed' must be overruled.</p> <p>2. The action is saved from peremption by the filing of the petition before the-•2nd of November of the assessment year, and saved from prescription by service of process upon the tax collector prior to that date.</p> <p>3. Not essential to the interruption of px-escription that sendee must, too,have been made upon the Assessor and Police Jury prior to that date.</p> <p>4. The tax-collector, the assessor and the police jury are but common agencies-of the same sovereign power imposing the taxation, and service upon the tax collector sufficient under the statute to constitute legal notice to the-sovereign of the timely institution of the action.</p>