Shelly v. Friedrichs

Citations

• 117 La. 679
• 42 So. 218
• 1906 La. LEXIS 751

Syllabus

<p>1. Taxation — Not Dual Assessment — Pakt of Description Sufficient — Another Part Fatally Defective.</p> <p>In a suit to set aside a tax sale on the ground that the property was assessed twice for the taxes of the same year, and the further ground that the property was not described, it is held as relates to the asserted dual assess- ‘ ment that the assessment to another than the real owner does not release the owner from the payment of the tax due by him.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. voi. 45, Taxation, § 104.]</p> <p>2. Same — Description.</p> <p>Where there is a good beginning of proof, three of the four boundary lines of a square having been given, and the fourth line is indicated clearly enough by the three given lines, it will be held a sufficient description. The lines of the description are sufficient to identify the property.</p> <p>[Ed. Note — For cases in point, see Cent. Dig. vol. 45, Taxation, § 724.]</p> <p>3. Same — Lots Not Described.</p> <p>The remaining lots not sufficiently described for identification were not legally conveyed. The constitutional provision invoked does not cure the tax title, where the description is insufficient to identify the property.</p> <p>(Syllabus by the Court.)</p>