Case ID: la-ann_34/html/1011-01.html
Source: Caselaw Access Project
Author: {"author": "Fennee, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 1050.
    H. T. Smith vs. J. G. Huey and R. H. Jones, Sheriff.
    1. The tax for the satisfaction of judgments, under R. S. Sec. 3354, is not taxation by judicial authority. The tax is to be assessed by the parish officers named in the Statute, upon whom the legislature confers the power and imposes the duty to assess such tax, and the function confided to the courtis the purely judicial one of directing said officers to execute the legislative will. Affirming Plaquemines vs. Packard, 28 An. 199.
    2. In absence of special legislative provision, taxes are not subject to the prescription of three and five years.
    ApPEAL from the Justice of the Peace Court, Parish of Jackson.
    
      22. 22. 2Gdd, for Plaintiff and Appellee.
    
      J. 23. JETolsteacl, for Defendant and Appellant.
   The opinion of the Court was delivered by

Fennee, J.