Case Name: COMMUNY v. O'SULLIVAN et al.
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1911-11-13
Citations: 129 La. 628
Docket Number: No. 18,920
Parties: COMMUNY v. O’SULLIVAN et al.
Judges: 
Reporter: Louisiana Reports
Volume: 129
Pages: 627–629

Head Matter:
(56 South. 618.)
No. 18,920.
COMMUNY v. O’SULLIVAN et al.
Nov. 13, 1911.
Rehearing Denied Dec. 11, 1911.
(Syllabus by the Court.)
Corporations (§ 432*) — Foreclosure—Evidence — Payment of Taxes.
An order for executory process, based in part on the payment of taxes on the mortgaged premises, will be set aside, quoad the amount of said taxes, when it is not proven by authentic evidence that the party paying the taxes acted as the agent of the plaintiff.
[Ed. Note. — For other cases, see Corporations, Dec. Dig. § 432.*]
Appeal from Twenty-Eighth Judicial District Court, Parish of Jefferson; Prentice E. Edrington, Judge. .
Action by Mrs. A. Communy against E. A. O’Sullivan. Judgment for plaintiff, and defendant and the Emma Realty Company appeal.
Affirmed in part, and reversed in part.
See, also, 127 La. 179, 53 South. 484; ante, p. 627, 56 South. 617.
Dinkelspiel, Hart & Davey, for appellants. L. H. Marrero, Jr., for appellee.

Opinion:
LAND, J.
The defendant and the Emma Realty Company have appealed from a decree of executory process in the above entitled suit. The sole issue is whether the decree was warranted by the authentic evidence attached to plaintiff's petition. The only objection .of merit urged by the appellants is as follows:
"That part of the claim made and covered by the order of executory process was for a tax, the receipt for which, annexed to the petition, shows that it was paid by Omer Villere, and in no way was plaintiff shown to be connected therewith."
The tax receipt referred to is in the name of the Emma Realty Company, and the indorsement thereon reads:
"Paid by Omer Villere."
There is no authentic evidence that plaintiff paid the taxes through Omer Villere as agent. This proof was essential to obtain an order for executory process. Interstate Trust & Banking Co. v. Powell Bros. & Sanders Co., 126 La. 22, 52 South. 179.
It is therefore ordered that the decree of executory process, appealed from, be reversed as to the taxes for 1909, and be affirmed in all other respects; plaintiff to pay costs of appeal.