Penrose v. Succession of Gragard

Citations

• 105 La. 146

Syllabus

<p>Syllabus.</p> <p>Plaintiff sues for taxes. Defendant was a commission merchant. The property assessed in his name was property received by him as consignee. Property must be assessed in the name of the owner. The consignee, under the terms of the statute, is not made the collecting agent to collect taxes from his cus tomers. If any taxes be due, it is a matter between the consignor and the city.</p> <p>The administrator cannot be made to account for taxes not due by the succession he represents.</p>