Case Name: W. G. Tebault vs. City of New Orleans
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1902
Citations: 108 La. 686
Docket Number: No. 13,989
Parties: W. G. Tebault vs. City of New Orleans.
Judges: The opinion of the court was delivered -by Monroe, J.
Reporter: Louisiana Reports
Volume: 108
Pages: 686–691

Head Matter:
No. 13,989.
W. G. Tebault vs. City of New Orleans.
Syllabus.
assessment concerns the means employed to enforce the payment of legal and constitutional taxes, but the fact that the assessment Is illegal, or that there is no assessment, does not affect the legality or constitutionality of the tax. Hence, where the assessment, alone, is attacked, and the amount In dispute is less than that required to give jurisdiction to this court, the appeal will be dismissed. An
On Rehearing.
■ This court has, heretofore, held that an attack on the assessment of property for taxation is not equivalent to an attack upon the tax based on the assessment.
That an assessment may be irregular, and yet the tax legal.
Where the tax Is illegal, because of the absolute want of power of the tax department to Impose a tax at all, thé attack upon the tax may be corn bined witb an attack upon the assessment; but, where the attack is made upon the assessment only, it will not suffice as relates to the jurisdiction on appeal. It does not appear in the attack, upon the assessment, that the attack is also especially directed against the tax Itself.
The jurisdiction on appeal is limited to cases in which the constitutionality or illegality “of any tax is at issue, whatever may be the amount,” and it is not to be inferred that an attack upon the assessment carries with it an attack npon the tax.
'There is, at least, doubt as to the extent of the attack, which resolves Itself against the appeal in a case requiring that it shall be made to appear that the attack is directed against the tax. The doubt was fatal to the appeal.
APPEAL from the Civil District Court, Parish of Orleans — St. Paul, J.
William J. Waguespack, for Plaintiff, Appellee.
Henry Garland Dupré, Assistant City Attorney, for Defendant, Appellant.
The opinion of the court was delivered -by Monroe, J.
On rehearing by Breaux, J.

Opinion:
The opinion of the court was delivered by
Monroe, J.
Plaintiff enjoined the City of New Orleans from selling certain real estate belonging to him for its tax of 1896, on the grounds; that before he purchased the property the tax had been cancelled by judicial decree and he acquired it free from all taxes; that the property was sold in the Succession of Easnaeht for over $7000, and that the city appeared by way of opposition and obtained judgment, from which no appeal has ever been taken, for the amount of said tax, being $120, with interest, and recognizing the same as entitled to first privilege on the said proceeds, and that no appeal was taken from said judgment; "that the assessment tinder which this pretended claim is made is illegal, null, and void, and contrary to the constitution of the State of Louisiana; that there is no law that authorizes such an assess inent, and that if such there be, the same is contrary to the constitution, of the State of Louisiana; that said assessment is illegal, null and void in this, that it is not .made in the mame of the owner of the property, that the proper legal notices were not served! upon petitioner, nor any notice served, as directed by law, that the description in said assessment upon the assessment rolls and the description in the said advertisement for sale are insufficient and not such as are required hy law."
The city, after a general denial, especially denies the illegality of the assessment and further denies that the plaintiff has complied with the law regulating suits concerning re-assessment.
The attack upon the assessment concerns the means employed to enforce the payment of what, for aught that is alleged; is a perfectly legal and constitutional tax. An assessment may ¡be illegal for a variety of reasons, or there may be no assessment ait all, but, in neither case is the validity or constitutionality of the tax involved.
"From the fact that an assessment iis erroneous and that a sale of the property assessed is a nullity for some error, it does not follow that the tax to pay which the sale was made is, in .itself, illegal. An issue on those questions does not involve the legality of the tax. A circuit court has jurisdiction over such a cause, which does not come within that of this court where the matter in dispute does not exceed $2000." State ex rel. David vs. Judges, 37th Ann. 898 ¡(syllabus); see also Favrot vs. City of Baton Rouge, 38th Ann. 230; Minor vs. Sheriff, 38th Ann. 99; City vs. Schoenhausen, 39th Ann. 237; Bush & Levert vs. Police Jury et als., 39th Ann. 899; State vs. Fourcade, 45th Ann. 723; Gillis & Kenner vs. Clayton, Assessor, 33 Ann. 285; Kock vs. Triche, 52 Ann, 833.
The amount involved being less than that required to give jurisdiction of this court, and no issue involving the constitutionality or legality of a tax being presented by the pleadings, the appeal is dismissed.