Quaker Realty Co. v. Labasse

60 So. 661, 131 La. 996, 1912 La. LEXIS 1217
CourtSupreme Court of Louisiana
DecidedDecember 16, 1912
DocketNo. 19,265
StatusPublished
Cited by41 cases

This text of 60 So. 661 (Quaker Realty Co. v. Labasse) 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
Quaker Realty Co. v. Labasse, 60 So. 661, 131 La. 996, 1912 La. LEXIS 1217 (La. 1912).

Opinion

PROYOSTY, J.

This suit is founded on Act 101, p. 127, of 1898; that is to say, it is to quiet a tax title. The property in question consists of 11 sets or series of lots situated in different squares within the corporate limits of the city of New Orleans, but some distance from the built-up part of the city. It was adjudicated to the state successively in 1883, 1884, and 1885 for taxes of preceding years assessed to the then owner, Pelletier. It was then unfenced and in no one’s actual possession, being too swampy to be put to any use; but, it becoming dryer as the result of the better drainage of the territory adjacent to the city, the defendant obtained permission from Pelletier to use it for pasturage. And he had had this kind of possession of it for some years when in 1899 he obtained a deed to it from the heirs of Pelletier. He then fenced a part of it. It continued to be assessed to Pelletier after the tax sale, but the taxes were not' paid, and none were paid on it from 1869 to 1898, both inclusive. Defendant paid the taxes of 1899. Since then the property has been assessed to him, and he has paid all the taxes thus assessed. The following entry on the tax collector’s books shows what disposition was made of the taxes of 1869 to 1898, inclusive:

“Canceled by judgment of the first city court No. 646, dated June 15, 1900.”

The judgment here referred to was not offered in evidence, nor were the proceedings in which it was rendered; and we are not otherwise advised at whose instance it was rendered, nor contradictorily with whom, the probability being that it was at the instance of the defendant in this case, and contradictorily with the tax collector, as has been the strange practice in such cases. Plaintiff acquired title from one Odom, who had acquired in 1899, by private sale from the Auditor of the state, under the provisions of Act 80 of 1888. This act authorizes the Auditor to sell at private sale the lands acquired by the state for taxes of 1880 and subsequent years, after same have been advertised and offered for sale at public auction and no bid obtained sufficient to cover the amount of the taxes, penalties, etc., due on the property.

The defendant in his answer denied in general terms that the tax sale to the state was valid; but he did not set forth the grounds upon which he relied for showing the invalidity. In the answer to the appeal, however, he was more specific and alleged the ground of invalidity to be that the tax sale was not preceded by the notice of delinquency required by law.

This ground of nullity was not sought to be supported by any evidence on the trial and is not discussed in the brief. Hence we must assume that it is not seriously relied on in the present suit, and that we are not called upon to give it any further attention. The case, we may mention in passing, was not argued orally.

[1 ] The next defense is that by continuing to assess the property to Pelletier, and by afterwards assessing it to defendant and receiving payment from defendant of the taxes [1001]*1001thus assessed, the state renounced the title acquired by her at the tax sale and estopped herself from ever setting it up against Pelletier or his assigns,- and that, moreover, the said tax title of the state was canceled by judgment of court, acquiesced in by the officers of the state, since they assessed the property to defendant and received payment of taxes from him.

[2, 3] This defense is without merit for the reason that the tax debtor, Pelletier, was not in actual possession of the property at the time of the tax sale to the state and of the continued assessment to him, and that the taxes for which the property was sold to the state 'have never been paid, but only canceled by a null and void judgment. See In re Veith, 130 La. 1108, 58 South. 899, where this was the decision of the court upon a similar state of facts. Judgments like the one here in question, purporting to cancel taxes for which property has been sold at tax sale to the state, are null and void if rendered contradictorily with the tax collector alone, for the reason that this officer is without authority to stand in judgment for the state in such matters. Citizens’ Bank v. Marr, 120 La. 238, 45 South. 115; In re Quaker Realty Co., 127 La. 208, 53 South. 526, and cases there cited. For that reason the said city court judgment is null, and, in so far as the effect should be sought to be attributed to it of setting aside the tax title of the state, it would be null for the further reason that said court was without jurisdiction -of cases involving title to real estate. See article 143 of the Constitution, fixing the jurisdiction of said court. So far as concerns the fact that, many years after the tax sale, the property was assessed to defendant and the taxes thus assessed were collected from him, this court has never held that such a proceeding could divest the tax title of the state. On the contrary, it has uniformly held the opposite. See, among other decisions to that effect, Slattery v. Heilperin & Leonard, 110 La. 95, 34 South. 139; Cordill v. Quaker Realty Co., 130 La. 933, 58 South. 821.

The next defense urged in the answer is that the Auditor was without authority to sell this property to plaintiff’s author in title, because the only law under which he could possibly have derived authority to sell at private sale lands acquired by the state at tax sale would have been Act 80 of 1888, and said act required that, before he could do so, he should have made an attempt to sell the property at public auction to the highest bidder after due advertisement, and failed to obtain a sufficient bid.

To that contention plaintiff replies that the property was duly advertised as required by said Act 80 of 1888, but that, if it was not, the defendant is without interest, and therefore without standing, to urge the point.

We do not think the evidence offered by plaintiff to show that this advertisement was made amounts to legal proof, though it brought moral conviction to the mind of the Auditor, who acted upon it, and has had the same effect upon our own minds. It seems that the only method of preserving the evidence of these advertisements having been made was by pasting in a book kept for that purpose in the office of the recorder of conveyances the clippings from the newspapers in which they were published; that there were three of these books, and that two of them have disappeared; and that many .of these advertisements were published in two certain newspapers which discontinued publication long ago, and whose files cannot be found. While it is true that no one can affirm that the said advertisement in question' in this suit was made, it is also true that no one can affirm that it was not made; all that can be said is that there is now no positive evidence of its having been made. But, inasmuch as by Act 80 of 1888 it was the imperative duty of the Auditor and tax collector to advertise at once for sale all the [1003]*1003property that had been adjudicated to the state and not redeemed, the presumption, especially after the lapse of a quarter of a century, is that the officers did their duty, and that the property in question in this case was duly advertised along with the rest of the state property in the same category. Still that fact cannot be said to have been proved with legal certainty in tbis case, and hence we are compelled to pass to the consideration of tbe legal question whether defendant has a standing to provoke judicial inquiry into tbe matter.

[4]

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Bluebook (online)
60 So. 661, 131 La. 996, 1912 La. LEXIS 1217, Counsel Stack Legal Research, https://law.counselstack.com/opinion/quaker-realty-co-v-labasse-la-1912.