Gauthier v. Cason

107 La. 52
CourtSupreme Court of Louisiana
DecidedNovember 15, 1901
DocketNo. 14,096
StatusPublished
Cited by6 cases

This text of 107 La. 52 (Gauthier v. Cason) 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
Gauthier v. Cason, 107 La. 52 (La. 1901).

Opinion

Statement op the Case.

The opinion of the court was delivered by

Nicholls, C. J.

On the 7th of February, 1885, the Sheriff of the Parish of Tangipahoa, through one of his deputies, adjudicated to the plaintiff, L. S. Gauthier, in execution of a judgment he had obtained against Thomas Calmes, property described in the sheriff’s return and sheriff’s deed of sale, as the S. E. 1-4 of S. E. 1-4 of Section 14 T. 5, S. of E. 7 E., containing 39 78-100 acres, also N. W. 1-4 of N. E. 1-4 of Section 23, T. 5, S. of E. 7 E., containing 9.59 acres, also W. 1-2 of S. W. 1-4 and Frac. S. W. 1-4 of N. W. of See. 13, T. 5 S. of E. 7 E., also 40 Rieres known as the Dr. Lea tract in Sec. 14, T. 5, S. E. 7 E., in the Greensburg Land District of Louisiana, containing 128 33-100 acres, together with all the buildings and improvements thereon, “for price of Four Hundred Dollars

The sheriff’s return was recorded in the sheriff’s book of sales on the 17tn of February, 1885, in the sheriff’s book of sales in the clerk’s office of Tangipahoa on the 19th of February, 1885, and in the conveyance book of the Eecords of the Parish of Tangipahoa on March 20, 1896.

The plaintiff in his petition in this suit avers himself to be still the owner of the property adjudicated to him. He avers that the forty-acre tract referred to as the tract known as the Dr. Lea tract was the N. E. 1-4 of the N. E. 1-4 of Sec. 23, in T. 5, S. E. 7, E., but was erroneously described in the sheriff’s deed to petitioner as being in Section 14 (Fourteen), that his said property was correctly described in the assessment rolls of the Parish of Tangipahoa. He avers that the said tract containing 128 33-100 acres was entered by N. 33. Calmes on March 19tb, 1855. That the forty-acre tract known as the Dr. Lea tract was purchased of him by N. 33. Calmes and subsequently purchased on 21 April, 1883, by Thomas Calmes, at a sale for taxes; that said lands were assessed for the years 1883 and 1884 in the name of Thomas Calmes, for the years 1885 and 1886 and 1887 in the name of petitioner. [54]*54That he paid the State and parish taxes assessed upon said lands for the years 1884, 1885 and 1886.

That he was, to the knowledge of the sheriff and tax collector, in and for said parish, domiciled at Ohoupique, his post office being a'. Oottonport, in the Parish of Avoyelles, State of Louisiana, during all of said years, and also in 1888, therefore he was not an unknown person in legal intendment and whose residence was unknown to said officer.

That on the 16th day of June, 1888, F. P. Mix, sheriff and ex-officio tax collector of the Parish oif Tangipahoa, deeded |the ¡folowing described pieces of land, situated in said parish, describing them as belonging to petitioner, to-wit:

128 acres of land 39 acres S. E. 1-4 section 14, T. 5, R. 7 E., 9 39-100 acres N. W. 1-4 of N. E. 1-4 Sec. 23, T. 5, R. 7 E., and W. 1-2 of S. W. 1-4 of fractional S. W. of N. W. 1-4 Sec. 13, T. 5, R. 7 E., also 40 acres, the Dr. Lea tract, in Section 14, T. 5, R. 7 E., unto F. S. Cason, of said parish, for the State and parish taxes of 1887, amounting, together with interest and costs, to the sum of $15 19-100, without notice of any kind to petitioner.

He alleges that he had no agent or attorney authorized to represent him in said parish to whom notice could have been given, and that previously to 1888 he attended to his business (here himself.

That Section 22 of the Act of 1888 prescribes the required time for listing and for estimating the valuation of all real and personal property and fixes it to be done on or before the first day of June of each year. It provides that the assessor should give notice by publication in some newspaper, published in the parish for ten days, that the listing of the property, has been completed and the estimated valuation made thereon by the assessor, and that the same would be exposed in the office of the assessor for a term of twenty days, beginning next after the ten days required for notice shall have expired. He avers that the sale made to F. S. Cason, complained of having been made on the 16th of June, 1888, was made before the expiration of the prescribed time of which he had no notice by publication in a newspaper or otherwise. That as the sale was made on the 16th of June, the listing and valuation of the property of the assessor must have been completed on the 17th of 'May, next preceding that date. That tire sheriff in his proces [55]*55verbal says he advertised the property first on the 26th of May, and it follows that the listing and valuation of it must, under the law, have been completed and exposed as early as the 17th of April of said year, supposing that not a day was lost ad interim. The board of reviewers did not meet until the first Monday of July following; that petitioner had no notice either of the completion of the listing of the property or of the appointed time for the sale or of the work of the reviewers. He avers that the description of the landed property published by the said sheriff and ex-officio tax collector, was incorrect, and not such as was required to be published; for instance, he advertised 128 acres without giving any description; 39 58-100 acres in S. E. 1-4 Sec. T. 5, S. R. 7, E., whereas the lands of petitioner contains 39 78-100 acres. The 128 acres mentioned in the sheriff’s advertisement and proces verbal to Cason, should have been described as the N. E. 1-4 of the FÍ. E. 1-4 of Section 23, and not Section 14 in T. 5, R. 7, E., and it should have been described as containing 128 33-100 instead of 128 acres, with no description otherwise. The Lea tract, sold by the sheriff to Sa.id Cason, as aforesaid, he failed to describe at all, further than to say: “Also forty acres, the Lea tract, in Sec. 14, T. 5, R. 7,” whereas the said land of petitioner lies in the N. E. 1-4 of N. E. 1-4 of Section 23 in T. 5, S. R. 7, E., all of which appears by an entry made by FT. 33. Calmes March 19th, 1855, bearing the number 2179 in the United States Land Office.

That said tract was sold for State and parish taxes by F. P. Mix, Sheriff of Tangipahoa parish, ex-officio tax collector, on the 21st of April, 1883, Thomas Calmes becoming the adjudieatee and he being petitioner’s author..

Plaintiff avers that the sheriff sold said lands as advertised by him in globo, whereas the law required such sales to be made by the sheriff in such manner as to make each tract of listed land, pay the tax on it and not any other- tax. That as the police jury, sitting as a board of reviewers, could not, under the law, have officiated as such before the. first Monday of July, the tax collector had not the authority or power to sell land for taxes until that work had been done and notices given. That, therefore, the sale to Cason was null ab initio and in toto, and in no respect operated a divestiture of petitioner’s title thereto as the owner of the land claimed.

That he tenders unto the said Cason, adjudieatee of said lands, the [56]*56Bum of $15 90-100, paid by him to the tax collector, and twenty percent thereon, with costs, interest and penalties, notwithstanding the fact that the deed to him from the tax collector embraces and includes only a small portion of his land as would appear by reference to the respective titles annexed to his petition.

That Cason and his successors in title are occupying and claiming as owners all of petitioner’s land, as first described, contrary to law. and in violation o'f petitioner’s rights.

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Cite This Page — Counsel Stack

Bluebook (online)
107 La. 52, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gauthier-v-cason-la-1901.