St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1889-07-27
TAX TITLES AREs0OOD.

! TAX TITLES ARE.0OOD.
The Supreme Court has agai,
decided that tax sales arc perfect!
valid. and that errors in tas dc
scription Of the property. or in Ii.
n anne Of the owner. will not serv'
, to IN validate tho sale or affect til,
title given by the State This i
encouraging 70 purchasers Of pro p
srty at tax aa'es. aud blow 10 thu
hopes Of the haLitual tax rasisser
who expects to evsde his duty and
escape the penalty. through 90 M
tschnical error on tho part Of tn.
Assessor in describing the proper.
". All that 10 necessary l. q do.
scription sufficient for tho owner to
kcow that il 10 bic property that IL
meant. and . detailed description
10 unnecessary Tor that purpose.
We commend . careful PEI asal Of
the following extract from an arti.
ole on the subject taken from the
New Orleans City lem:
The two points tho most fro
quently invoked arc the lack Of pri.
ma facis evidence Of the Regularity
Of al preliminary proceedings in Z
tax deed. and the want Of rotice al
the suit The Supreme Court has
now. for the second time. passed
upon both Of these matt dsps linden
90 Of the tax resisters aud cmphat-
icaIly decided both in favor OF the
State-so emphatically in fact a. to
;mpart . pretty severe reb1ke to
tue esriog ocurtsa qxs. In the case
OF James h. Douglas. Of this pat
ish. praying for a writ Of possession
to some property acquired at tax
sale under act No. 81 Of 1884 he
wee defeated on . bare techuicality
IN the district court, aud appealed
to tho supreme court The hearing
was bad at Opelousaa In IN o.
lau.tive ani sLle opinion through
Mr. Justice Fsnnsr. the Judgment
Was annulled. avoided aud revsrs-
ed. All the o0bwebs were swept
away. aud the petitioner was put in
fnil possession OF bis property.
Judge Fennex arrived at his sound
conclusions by . process of reason
ing which the Aen, has laid before
its readers ~ = warning to tax re-
s:stsrs. aud . guide 10 judges xho
have sufficient professional pride
to see their opinions stsnd the test
OF examination in tue highest tri-
buual.
Z. Az 70 the standing Of q tax IT,
Tie. Judge Fenuer reiteratss the
we'll known fact that both the con.
stitntions Of 1868 sn.l 1879 have |
inside these instruments prims a.
Gle evidence OF Ill tho essential facts
necessary TO sustain their validity: !
That the property in question ~.
taxable; that it was regularly .ssses-
ed and placed on the rolls turned |
over to the Tax collectors; that the
taxes were not paid. aud the co.,
lecsor properly discharged bis duty
by adve, tising and selling il strict.
" ~ ordered by tho statute to d..
rhat The Legislature has the IN.
doubted power 70 authorize these
nmmary proceedings. and, further
more. that It has tho power TO make
u tax desd conducive evidences Of
ownership Of tho now purchaser on
The expiration Of the time allowed
by law f"r redemption.
2. AZ to uotice. Property 10 ad-
verified for sale under Two dsscrip-
Lions: one BY the ,Detes and Lound.
aries. and another by giving the
name Of the owner ~ correctly ~
possible. II il not necessary to l,e
70 exact 10 tax proceedings - when ,
property IL Threatened with sssail- ;
ns"t By civil suit ut the instance Of /.
'r;vate creditors. The Law gives
very msm due notice that taxes arc .
lue on taxable property once .
ear, aud everybody knows without
'eing reminded, whether 10 has
laid ar not II hs has paid. there .
. no danger; II he has not, the Law
ksslf puts him on bic caution. He j
IN not 30 permitted to plead ieuo- q
aaos of any Of these requirements =
nd usages. l.,
These poiuts disposed Of. the
curt next proceeds u examine tho Q
lea Of . claimant Of tho property o
y virtue Of . duly recorded mort Q
ago. This 10 disposed of without ;,
'uch ceremony. The Lien OF The
late and the city 10 Of . higher .
aux than that Of any other credit y
E. A mortgage has such "a H..
'rsst - 70 warrant him to inquired
'hetber the taxes have Lsen i.aid.
10 may sstisfy the governrent By
aging tho taxes and holding the o
'oeipts against the property. But y y
. Can cot. by neglect Or oollusiout 4,
and b.. eco The property cold
ithout giving the alarm. aud t!,eu .
'me forth aud Dust tue purchases. n
Lis would I've fraud on all thoeel :,
no were willing 10 assist tho state n,
enforcing it demands by legal :.
.ocess. -,
These principles have bssn sst- n