Wills v. Auch

Citations

• 8 La. Ann. 19

Syllabus

<p>Under the well-established jurisprudence of this State in relation to sales of land for taxes, no title passes, by a forced sale, under a defective description.</p> <p>Under the Act of 1847, the Tax Collector is required to give a certificate in writing to the purchaser of lands sold for taxes. Held', that so to interpret the act as to malee this certificate operate asa conveyance from the State, so as to vest an absolute title in the purchaser, and to establish it as evidence that all the formalities required by the Statute had been complied with, the language of the Statute must be imperative, and free from all ambiguity. Such a power, given to subordinate ministerial officers, would be in derogation of private property, and ought to be construed strictly, and not enlarged by intendment.</p> <p>All proceedings for the recovery of State taxes are in the name of the State, and whether the conveyance is in the name of the State, or of the tax gatherer, the conveyance is a sanction, and if not a legal one, it can touch no man’s property.</p>