Young v. Parish of East Baton Rouge

Citations

• 112 La. 511
• 36 So. 547
• 1904 La. LEXIS 425

Syllabus

<p>TAX COLLECTORS — OVERPAYMENT ON TAXES— RECOVERY EROJI PARISH — EVIDENCE.</p> <p>1. Tax collectors cannot lawfully pay or purchase claims against the parish. Police Jury v. Tax Collector, 31 La. Ann. 740.</p> <p>2. But where they have been authorized by the police jury to pay or take up certificates and orders issued for legal and valid parish indebtedness, and have done so, they are entitled in equity to restitution.</p> <p>3. In order, however, to establish such a demand, the receipt of the treasurer, per se is not sufficient evidence of the identity and validity of the evidences of debt referred to therein as orders and certificates, where it is shown that they have not been audited by the proper officer and warrants issued for their payment.</p> <p>4. Where there is no evidence aliunde of the validity of the claims, the cause will be remanded for further proceedings, especially when there is a dispute as to the genuineness of the treasurer’s receipt.</p> <p>(Syllabus by the Court.)</p>