Case Name: H. T. Smith vs. J. G. Huey and R. H. Jones, Sheriff
Court: Louisiana Supreme Court
Jurisdiction: Louisiana
Decision Date: 1882-06
Citations: 34 La. 1011
Docket Number: No. 1050
Parties: H. T. Smith vs. J. G. Huey and R. H. Jones, Sheriff.
Judges: 
Reporter: Louisiana Annual Reports
Volume: 34
Pages: 1011–1011

Head Matter:
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.

Opinion:
The opinion of the Court was delivered by
Fennee, J.