Tieman v. Johnston

Citations

• 114 La. 112
• 38 So. 75
• 1905 La. LEXIS 426

Syllabus

<p>SUPREME COURT — JURISDICTION—TAX TITLES— PRESCRIPTION — ASSESSMENT — TAX NOTICE— EVIDENCE — TAX SALE — ADVERTISEMENT—WRIT OP POSSESSION.</p> <p>1. Where the jurisdiction of this court depends in part upon an amount claimed as damages, the appeal will not be dismissed unless the claim so made is clearly fictitious.</p> <p>2. Prescription does not run in favor of tax titles where the tax debtor is allowed to remain in possession of the property.</p> <p>3. Where a widow uses the initials of her deceased husband, and is known by his name, an assessment in which she is so described is sufficient.</p> <p>4. The testimony of a deputy sheriff to the effect that he mailed a tax notice in compliance with sections 50 and 51 of Act No. 85, p. 129, of 1888, sufficiently proves the fact, when he remembers that he prepared- and mailed notices to all delinquents, and double-checked them, though he is unable to recall the particular notice.</p> <p>5. Where the advertisement of a tax sale,, notifying the public that the least quantity of the property which any bidder will buy will be sold, is read at the offering, and the tax collector further calls upon those present to designate the least quantity which any of them will buy, the law requiring the least quantity, etc., to be offered, is sufficiently complied with.</p> <p>O. Where a tax purchaser with a valid title obtains a writ of possession, and such writ is executed after notice to, and without opposition on the part of, the tax debtor, the latter has no just cause of complaint on the ground of informality in the proceedings.</p> <p>(Syllabus by the Court.)</p>