Eivers' Heirs v. Rankin's Heirs

90 So. 419, 150 La. 3, 1921 La. LEXIS 1542
CourtSupreme Court of Louisiana
DecidedNovember 28, 1921
DocketNo. 23398
StatusPublished
Cited by15 cases

This text of 90 So. 419 (Eivers' Heirs v. Rankin's Heirs) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Eivers' Heirs v. Rankin's Heirs, 90 So. 419, 150 La. 3, 1921 La. LEXIS 1542 (La. 1921).

Opinion

O’NIELL, J.

Plaintiffs appeal from a judgment rejecting their demand to have a tax deed decreed null and to regain title to a tract of land containing 14.72 acres in the city of Shreveport. The district court maintained the defendants’ plea of prescription of 10 years, acquirendi causa; which is the only defense they urge.

The land in contest is entirely within the 5. W. Vi of N. W. Vi of section 2, in township 17 north, range 14 west, and is described by survey thus: Commencing at a point on tbe south or southwest side of the main track of the IC. C. S. & G. Railway, and 100 feet therefrom (measured at right angles), said starting point being 15 feet west from the east boundary line of the S. W. % of N. W. % of section 2, in township 17 north, range 14 west; thence south (on a line parallel with said east boundary line of the S. W. % of N. W. Vi of section 2, and 15 feet therefrom) 248.6 feet, to the center line of section 2; thence west (along said center line of section 2) 1,305 feet, to the west boundary line of the section; thence north (along said west boundary line of section 2) 728.57 feet, to a point on the south or southwest side of said K. C. S. & G. Railroad track and 100 feet distant therefrom (measured at right angles); and thence in a southeastern direction, on a line parallel with said railroad track and 100 feet distant therefrom, to the place of beginning.

Plaintiffs are the heirs at law of Patrick S. Eivers, who acquired title to the N. W. % of the section by patent from the United States, dated the 19th of November, 1874. The heirs of Eivers sold the east half of this quarter section to J. B. Chrisman, who sold it to Andrew Currie. The latter acquired title to the west half of the same quarter section, including, of course, the 14.72 acres in contest, by virtue of .the tax deed, dated the 12th of August, 1882, for the taxes of 1881, said to have been assessed to the heirs of P. S. Eivers. The property is described in the tax deed as‘follows:

“W. Vs of N. W. Vi, Sec. 2, Twp. 17, range 14, of the parish of Caddo, together with all buildings and improvements thereon, and being same property assessed to heirs of P. S. Ei-vers upon the tableaux of taxes in and for the parish of Caddo for the year 1881.”

The tax sale to Currie was recorded in the conveyance records of Caddo parish on the 12th of August. 1882. The defendants hold title by mesne conveyances from Currie.

[1] It is conceded that, for several rea[7]*7sons, the. tax' sale was not valid. »The land described in the assessment for the taxes oN'lSSr was the N. %, instead of the W. %, of N. W. % of section 2, and the assessment was not in the name of “Heirs of P. S. Eivers,” but in the name of “0. O. Eivers,” as a nonresident. The taxes thus assessed to 0. C. Eivers for 1881 were paid. There was also assessed to John Caldwell, in 1881, the W. % of S. W. % of N. W. % of the section, which description embraced more than half of the land in contest; and the taxes so assessed to Caldwell were marked “Paid,” on the assessment roll. There was also assessed to E. & B. Jacobs,, in 1881, the N. % of the same quarter section, which assessment, of course, was a dual assessment of the north half of the land sold for taxes to Currie; and the taxes assessed to E. & B. Jacobs w'ere paid previous to the date of the tax sale to Currie. There was therefore a dual assessment of three-fourths in area, being the N. y2, and the W. y2 of S. y2, of the land sold to Andrew Currie for delinquent taxes; and the taxes so assessed, at least on the N. % of the land sold to Currie, were paid previous to the date of the tax sale. It is not certain whether the taxes assessed to O. C. Eivers and to John Caldwell were paid before or after the date of the tax sale to Currie; but that is a matter of no importance, because it is certain that there was a ^dual assessment and previous payment of the taxes on the north half of the land sold to Currie. The fact that only a part of the property .sold for delinquent taxes was dually assessed, and that the taxes on the part so assessed were paid previous to the date of the tax sale, no matter by whom paid, has the effect of annulling the tax sale, the same as if all of the property had been dually assessed and if all of the taxes had been paid; and such a nullity is not cured by the prescription of three years. Kellogg v. McFatter, 111 La. 1037, 36 South. 112; Harris v. Deblieux, 115 La. 147, 38 South. 946; Doullut v. Smith, 117 La. 491, 41 South. 913; Page v. Kidd, 121 La. 6, 46 South. 35; Board of Commissioners v. Concordia Land & Timber Co., 141 La. 247, 74 South. 921.

It appears that the tax collector, before offering the property for sale for taxes, corrected the assessment to this extent: He erased the initials “C. C.” before the name “Eivers,” and interlined the name “Patrick” and the word “Heirs,” thus making the assessment read as if made in the name “Patrick Eivers Heirs.” He did not, however, on the assessment roll, change the erroneous subdivision “N. %” to the correct subdivision “W. %,” but he described the correct subdivision, “W. in the tax deed; and he further described the land in the deed as “being same property assessed to the heirs of P.S. Eivers upon the tableaux of taxes in and for the parish of Caddo for the year 1881,” although, in fact, it had not been so assessed.

The revenue law then in force, being Act 77 of 1880, did not purport to give the tax collector authority to correct an error in the name of a person assessed for taxes, although section 49 of the statute did give him authority to correct any clerical error in the description of any property assessed, viz.:

“If any clerical error in the description of any property be discovered by the tax collector or sheriff it shall be his duty to note the correct description on the margin of the tax list and tax' rolls, and to advertise and sell said property by its correct description.”

The important fact is that the land belonging to the heirs of Patrick S. Eivers, being the W. % of N. W. % of section 2, was so described in the tax deed, and was further described therein as having been assessed in their name; and we presume that it was so advertised. Whether it was or was not so adVertised, however, would not alter the fact that the tax deed was, on its face, translative [9]*9of the property that belonged to the heirs of P. S. Eivers.

[2] It is well settled that a bona fide purchaser at a tax sale, receiving: a deed prima facie valid, though in fact invalid, after having actual and notorious possession of the property, in good faith, for 10 years, acquires an indefeasible title by prescription acquirendi causa. A purchaser at tax sale may, in good faith, presume that the assessor and the tax collector have performed their duties; and it is not essential to the purchaser’s good faith that he should investigate the assessment rolls or verify the recitals of the tax deed. Eldridge v. Tibbitts, 5 La. Ann. 380; Hickman v. Dawson, 35 La. Ann. 1086; Giddens v. Mobley, 37 La. Ann. 417; Barrow v. Wilson, 38 La. Ann. 209; Montgomery v. Whitfield, 41 La. Ann. 649, 6 South. 224; Denegre v. Buchanan & Donan, 47 La. Ann. 1563, 18 South. 504; Michel v. Stream, 48 La. Ann. 349, 19 South. 223; Heirs of Wykoff v. Miller, 48 La. Ann. 475, 19 South. 478; Gauthier v. Cason, 107 La. 52, 31 South. 386; Hickey v. Smith, 118 La. 169, 42 South. 762; Soniat v. Donovan, 118 La. 847, 43 South. 462.

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Bluebook (online)
90 So. 419, 150 La. 3, 1921 La. LEXIS 1542, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eivers-heirs-v-rankins-heirs-la-1921.