Rovens v. McRobinson

Citations

• 117 La. 731
• 42 So. 251
• 1906 La. LEXIS 761

Syllabus

<p>1.Taxation — Sale for Taxes — Tax Deed-Recovery by Owner.</p> <p>Property that has passed to the state for taxes, that was sold thereafter by the state over 30 years ago, that was assessed in the name of the buyer at tax sale for a number of years, and a second time sold for taxes in the name of the record owner as tax debtor, and that has since passed by mesne conveyance to defendant, cannot be recovered by the original owner, who was not in possession at the date the suit was brought.</p> <p>[Ed. Note. — Eor cases in point, see Cent. Dig. vol. 45, Taxation, §§ 1593-1597.]</p> <p>2. Same — Knowledge oe Owner.</p> <p>The original owner knew that the property had been sold for taxes. He paid some of the taxes thereon assessed in the name of the record ownet.</p> <p>3. Same — Payment oe Taxes.</p> <p>The rolls offered in evidence show that the taxes had been paid. They were not paid by the original owner, as he contends.</p> <p>4. Same.</p> <p>The marginal notes show that payment of the taxes was made by applying part of the proceeds of the tax sale to satisfaction of prior taxes.</p> <p>(Syllabus by the Court.)</p>