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· 2/29/1904

Simoneaux v. White Castle Lumber & Shingle Co.

Citations

  • 112 La. 221
  • 30 So. 328
  • 1904 La. LEXIS 383

Syllabus

<p>TAXATION — TAX TITLE — SALE—PRESUMPTION.</p> <p>1. Under article' 210 of the Constitution of 1879 all tax deeds are prima facie evidence of “valid sales,” and of the regularity of proceedings not recited in the deed. Hence a party assailing or defending against a tax title must adduce some evidence of the failure of the tax collector to comply with requirements not recited in the deed, such as giving notice or first offering the least quantity. Slattery v. I-Ieilperin & Leonard, 110 La. 86, 34 South. 139 (No. 14,057) ; Cane v. Herndon, 107 La. 591, 32 South. 33.</p> <p>2. The failure of the tax collector to offer the least quantity before selling the whole is cured by the statutory prescription of two and three years. Cane v. Herndon, 107 La. 591, 32 South. 33.</p> <p>3. In cases where the provisions of article 233 of the Constitution of 1898 are applicable, they conclude inquiry as to notice and mode of sale.</p> <p>4. The evidence fails to show that there was no tax sale or no assessment, and the court is not called upon in this case to pass upon the legal effect of such defects or nullities under article 233 of the Constitution of 1898. See, however, Geekie v. Kirby Carpenter Co., 106 U. S. 384, 1 Sup. Ct. 315, 27 L. Ed. 157.</p> <p>(Syllabus by the Court.)</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • a personal benefit is “grounded in using company information for personal advantage, as opposed to a corporate or otherwise permissible purpose (such as whistleblowing)”
  • “Insider trading occurs when someone to whom [confidential information] has been entrusted pursuant to a fiduciary or similar relationship secretly embezzles, or “misappropriates,’ the information in order to take advantage of its securities-related value.”
  • “Insider trading occurs when someone to whom [confidential information] has been entrusted pursuant to a fiduciary or similar relationship secretly embezzles, or “misappropriates,’ the information in order to take advantage of its securities-related value.”
  • “Insider trading occurs when someone to whom [confidential information] has been entrusted pursuant to a fiduciary or similar relationship secretly embezzles, or “misappropriates,’ the information in order to take advantage of its securities-related value.”
  • “Insider trading occurs when someone to whom [confidential information] has been entrusted pursuant to a fiduciary or similar relationship secretly embezzles, or “misappropriates,’ the information in order to take advantage of its securities-related value.”
  • “Insider trading occurs when someone to whom [confidential information] has been entrusted pursuant to a fiduciary or similar relationship secretly embezzles, or “misappropriates,’ the information in order to take advantage of its securities-related value.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Land

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