State ex rel. Brittin v. City of New Orleans

Citations

• 109 La. 110
• 33 So. 102
• 1902 La. LEXIS 116

Syllabus

<p>TAXATION — INTEREST—PENALTIES—APPLICATION.</p> <p>1. The claim of relator has been allowed in a prior decision of the supreme court.</p> <p>2. The taxes of particular years collected, including interest or penalties collected on them, must go to the payment of the debt for the payment of which they have been assessed and collected.</p> <p>3. The interest or penalty is part of the amount realized to go toward paying the debt, and of which an account should be kept.</p> <p>4. To the extent of this claim, relator is entitled to interest or penalty collected, as well as to the tax.</p> <p>(Syllabus by the Court.)</p>