State ex rel. Young v. Sanders

Citations

• 111 La. 188
• 35 So. 509
• 1903 La. LEXIS 517

Syllabus

<p>APPEAL—PARTY IN INTEREST—RIGHT TO COSTS—JURISDICTION.</p> <p>1. A sheriff, ex officio tax collector, having refused to receive payment of a poll tax and deliver the poll-tax receipt to a person delegated by a taxpayer to make the payment and to receive the receipt, was mled by the latter to show canse why he should not accept the payment and deliver the receipt to the agent. The district court made the rule absolute, and issued a peremptory mandamus. The tax collector appealed. Held, that he had no legal, appealable interest in the premises.</p> <p>2. A litigant’s interest in the mere incidental matter of costs of a suit does not entitle him to appeal to the Supreme Court, where he has no appellate interest in the subject-matter of the suit itself.</p> <p>3. The rule that the right of one of the parties to a suit to an appeal to a particular court carries with it the right of the opposing party to a like appeal is not universally true. One person may have a vital interest in enforcing a special right which another may willfully, and with no reason whatever, force him to litigate.</p> <p>On Rehearing.</p> <p>4. The sole issue in this case being whether the relator has the right to pay a poll tax of $1 through a representative, or whether he is required to conform to a rule, established by the respondent tax collector, that the poll tax must be paid by the debtor in person, or forwarded by him through the mail, and there being neither allegation nor proof in the record as to the value of the right claimed by either litigant, this court is without jurisdiction of the appeal.</p> <p>Blanchard, X, dissenting.</p> <p>(Syllabus by the Court.)</p>