Case Name: SONIAT et al. v. WHITE, Tax Collector, et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1923-07-11
Citations: 155 La. 290
Docket Number: No. 25968
Parties: SONIAT et al. v. WHITE, Tax Collector, et al.
Judges: By the WHOLE COURT.
Reporter: Louisiana Reports
Volume: 155
Pages: 290–298

Head Matter:
(99 South. 223)
No. 25968.
SONIAT et al. v. WHITE, Tax Collector, et al.
(July 11, 1923.
On the Merits, Jan. 7, 1924. Rehearing Denied by Division B. Feb. 20, 1924.)
(Syllabus by Editorial Staff.)
On Motion to Dismiss.
I. Appeal and error <®=3790(3)— Decision on appeal from dismissal of mandamus proceeding held not res judicata, preventing appeal from dismissal of injunction suit.
On an appeal from a judgment, maintaining exceptions of no cause or right of action, and dismissing plaintiffs’ suit for injunction, that a proceeding for mandamus by defendant had previously been dismissed, and the Supreme Court on appeal from such dismissal had expressed its views concerning the causes of complaint on which the application for injunction was based, did not constitute res judicata, depriving plaintiffs of their appeal; the thing demanded and the object of the judgment not being the same.
2. Judgment <@=584 — Within res judicata rule, thing adjudged is in decree rendered and not in reasons therefor.
In determining whether a question is res judicata, the thing adjudged is to be found in the decree rendered and not in the reasons for judgment.
On the Merits.
3. Municipal corporations <@=979 — Copy of tax, ordinance should be attached to petition in suit to enjoin sale.
In a suit to enjoin a tax sale, on the ground that the tax ordinance was not adopted by a yea and nay vote, a copy of the ordinance should have been made part of plaintiffs’ petition that the court might have had before it all of the facts of the case in ruling on the issuance of injunction.
4. Pleading <@=34(I) — Petition must be construed as whole, to ascertain whether it states a cause of action.
In determining whether a petition states a cause of action, the petition must be construed as a whole to ascertain its true meaning and intendment.
5. Municipal corporations <@=979 — Petition to restrain tax sale held not to state cause of action.
A petition in a suit to enjoin a tax sale under an alleged invalid tax ordinance, on the ground that plaintiffs’ property was not situated within the limits of the municipality as extended, because the ordinance extending the boundaries was not regularly passed, held not to state a cause of action.
6. Municipal corporations <@= 18 — Petition to enjoin tax sale held defective as constituting a collateral attack on corporate existence of municipality.
In a suit to restrain a tqx sale, allegations in the petition that the taxing municipality was not legally incorporated because the streets and sidewalks were not of the width required by the Act No. 181 of 1902, held to constitute a collateral attack on the corporate existence of the municipality, and hence it was not error to sustain exceptions of no right or cause of action.
Appeal from Twenty-Eighth. Judicial District Court, Parish of Jefferson; H. N. Gautier, Judge.
Suit by Meloncy C. Soniat and others against J. E. White, Tax Collector, and others. From a judgment maintaining exceptions of no right or cause of action, recalling a rule nisi for an injunction, and dismissing plaintiffs’ suit, they appeal.
Motion to dismiss appeal denied, and judgment affirmed.
M. C. Soniat, of New Orleans, L. R. Rivarde, of I-Iahnville, and Charles J. Rivet, of New Orleans, for appellants.
John E. Fleury, of Gretna, for appellees.

Opinion:
On Motion to Dismiss.
By the WHOLE COURT.
ROGERS, J.
This is an appeal from a judgment maintaining exceptions of no right or cause of action, recalling a rule nisi for an injunction, and dismissing plaintiffs' suit. The case was previously before this court upon plaintiffs' application for writs of certiorari and mandamus to compel the district judge to issue an injunction against defendants, enjoining them from collecting certain municipal taxes due the village of Harahan. The relief sought was denied, and the proceeding for mandamus dismissed. Soniat v. White, 153 La. 424, 96 South. 19.
Appellees have moved to dismiss the appeal on the ground that the judgment heretofore rendered by this court constitutes res judicata between the parties, and that appellants, having sought relief through the court's supervisory jurisdiction, are estopped to raise, by way of appeal, the same questions and issues presented in their application therefor.
It is true, this court, in its former opinion, expressed its views concerning the causes of complaint upon which the application for injunction was based, but the only question which was before the court for adjudication, at that time, was whether or not the applicants were entitled to a mandamus compelling the district judge to issue the injunction applied for. All that was decided was that it was not the mandatory duty of the judge to issue the injunction, and the proceeding for mandamus was dismissed.
In this proceeding, plaintiffs are insisting upon their constitutional right of appeal to have this court pass upon the judgment of the district court maintaining the exceptions of no cause or right of action and dismissing their suit. We think they are entitled to their appeal. In order to constitute res judicata, the thing demanded and the object of the judgment must be the same. Woodcock v. Baldwin, 110 La. 270, 34 South. 440; Scovel v. Levy's Heirs, 118 La. 982, 43 South. 642. The thing adjudged is to be found in the decree rendered and not in the reasons for judgment. Pepper v. Dunlap, 5 La. Ann. 200; Keane v. Fisher, 10 La. Ann. 261; Chaffe v. Schultz, 30 La. Ann. 1307; Penouilh v. Abraham, 43 La. Ann. 214, 9 South. 36; Police Jury v. Police Jury, 48 La. Ann. 1299, 20 South. 708.
The motion to dismiss is denied.