R. McWilliams, Ltd v. Gulf States Land & Improvement Co.

Citations

• 111 La. 194
• 35 So. 514
• 1903 La. LEXIS 519

Syllabus

<p>RES JUDICATA—PARTIES TO JUDGMENT—TAX SALE—SUIT TO ANNUL.</p> <p>1. A judgment dismissing a suit brought by mortgagees to annul a tax sale of the property mortgaged does not constitute res judicata as against the owner of the property, who had' acquired from such mortgagees before the tax sale, and who was not a party to the litigation resulting in such judgment.</p> <p>■2. The fact that the legal adviser of the owner of a parcel of real estate appears as amicus curiae in this court, and files a brief in support of an application for rehearing in a litigation concerning the same between the mortgagees and the holder of a tax title, does not make such owner a party to such litigation, or bind him by the judgment therein rendered.</p> <p>3. The allegation that property belonging to eight persons in indivisión has been assessed in the name of one of them with the suffix “et als.” is sufficient to disclose a cause of action in a suit brought by the vendee of such persons to annul a sale for taxes predicated on such assessment, at least as to the interest acquired from the parties not named.</p> <p>(Syllabus by the Court.)</p>