State ex rel. Perkins v. Recorder of Mortgages

Citations

• 111 La. 236
• 35 So. 534
• 1902 La. LEXIS 177

Syllabus

<p>APPEAL — FILING TRANSCRIPT — TAXATION — PRESCRIPTION—TAX PRIVILEGES—FAILURE TO RECORD—CANCELLATION.</p> <p>1. Appellants have three judicial days after the return day within which to file the transcript of appeal, whether the court is in session or not in session.</p> <p>2. The return day was the 2d day of December. The transcript was seasonably filed on the 5th of that month.</p> <p>On the Merits.</p> <p>3. Under section 36, Act No. 96, p. 142, of 1877, article 176 of the Constitution of 1879, and subsequent legislation, privileges for state and city taxes, whether recorded or unrecorded, became prescribed in either three or five years, unless the prescription was interrupted by the pendency of suits which prevented the collection of the taxes.</p> <p>4. Under article 176 of the Constitution of 1879, unrecorded tax privileges more than three years old at the date of the filing of the suit do not bear upon property acquired in 1897 by a third person, who in 1898 brings suit to have them canceled, and the cancellation will be ordered.</p> <p>5. Privileges for state taxes of 1875 and 1870, when recorded under the law hy authority of which they were levied, were imprescriptible, and, though more than three years old, were not eo instanti destroyed by article 1S6 of the present Constitution. And the pendency of a suit involving their validity at the date of the adoption of the Constitution, and since, serves to interrupt the prescription declared by that article.</p> <p>(Syllabus by the Court.)</p>