State ex rel. Curtis v. Ross

81 So. 386, 144 La. 898, 1919 La. LEXIS 1644
CourtSupreme Court of Louisiana
DecidedFebruary 3, 1919
DocketNo. 23074
StatusPublished
Cited by23 cases

This text of 81 So. 386 (State ex rel. Curtis v. Ross) 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
State ex rel. Curtis v. Ross, 81 So. 386, 144 La. 898, 1919 La. LEXIS 1644 (La. 1919).

Opinion

PROVO STY, J.

[1] This is a mandamus proceeding to compel acceptance of a tender made in redemption of a tax sale. The tender was refused for the reason that it was made after the one year allowed by the Constitution, art. 233, for the redemption of property sold at tax sale, had expired. The sale was made on June 25, 1915, and the tender on April 10, 1917. Act 224, p. 370, of 1910, provides that the one year’s delay for redemption shall begin to run from the date on which the tax debtor shall have been notified of the tax sale having taken place; and the plaintiff in this case was never notified of the tax sale having taken place.

Defendant contends, however, that in so far as the said act fixes a different time than the tax sale as the date from which the year allowed for redemption shall begin to run, it is in contravention of said article 233 of the Constitution, and null.

Plaintiff, on the other hand, contends that by said article of the Constitution no date is fixed for the beginning of the year for redemption, but that that date is left to be fixed by the Legislature.

Said article reads:

“There shall be no forfeiture of property for the nonpayment of taxes, state, levee district, parochial or municipal, but at the expiration of the year in which said taxes are due the collector shall, without suit, and after giving notice to the delinquent in the manner to be provided by law, advertise for sale in the official journal of the parish, city or municipality, provided there be an official journal in such parish, city or municipality, or if not, then, as is now or may be provided by law for sheriffs’ sales, the property on which the taxes are due in the manner provided for judicial sales, and on the day of sale he shall sell such portion of the property as the debtor shall point out; and in case the debtor shall not point out sufficient property, the collector shall, at once and without further delay, sell the least quantity of property which any bidder will buy for the amount of taxes, interest and costs. The sale shall be without appraisement, and the property sold shall be redeemable at any time for the space of one year, by paying the price given, including costs, and twenty per cent, thereon. No judgment annulling a tax sale shall have effect until the price and all taxes and costs paid, with ten per cent, per annum interest on the amount of the price and taxes paid from date of respective payments, be previously paid to the purchaser: provided, this shall not apply to sales annulled on account of taxes having been paid prior to the date of sale, or dual assessments. All deeds of sale made, or that may bo made, by the collectors of taxes, shall be received by courts in evidence as prima facie valid sales.
“No sale of property for taxes shall be set aside for any cause, except on proof of dual assessment, or of payment of the taxes for which the property was sold prior to the date of the sale, unless the proceeding to annul is instituted within six months from service of notice of sale, which notice shall not be served until the time of redemption has expired, and within three years from the date of recordation of the tax deed, if no notice is given. The manner of notice and form of proceeding to quiet tax titles shall be provided by law. Taxes on movables shall be collected by seizure' and sale by the tax collector of the movable property of the delinquent, whether it be the property assessed or not, sufficient to pay the tax. Sale of such property shall be made at public auction, without appraisement, after ten days’ advertisement, made within ten days from date of [901]*901seizure, and shall be absolute and without redemption.
“If the tax collector can find no corporeal movables of the delinquent to seize, he may levy on incorporeal rights, by notifying the debtor thereof, or he may proceed by summary rule in the courts to compel the delinquent to deliver up for sale property in his possession or under his control.”

While the one year for redemption is not here in express terms said to begin to run from the date of the tax sale, that meaning, in our opinion, is positively conveyed. “The sale shall be without appraisement, and the property sold shall be redeemable at any time for the space of one year,” cannot possibly mean anything else than that the delay for redemption is fixed at one year from the date of the sale.

There is no rule requiring constitutional provisions to be formulated in express terms.

A Constitution is hut an expression of legislative will, like a statute; if, therefore, the legislative will be sufficiently expressed, no more is necessary. The form of language is insignificant. “In the main the general principles governing the construction of statutes apply also to the construction of constitutions.” 12 C. J. 699. Now, we venture to say, no one would doubt the meaning of said provision as limiting the delay for redemption to the year immediately following the tax sale if said provision were met with in a statute or anywhere else than in a constitution. But, because it is found in a constitution, and because constitutional provisions are sometimes not self-executive, question is raised in that regard.

If the framers of the Constitution had contented themselves with providing that the tax sale should be redeemable, and had said nothing as to the duration of the right to redeem, the provision would not have been self-executory, and the Legislature would have been called upon to fix the duration of the right; but, they having gone on and declared that the sale should be redeemable, in the space of one year, the provision cannot, be said not to fix the duration of the right of redemption, or, in other words, not to he self-executory.

No doubt it would not be self-executory if, as contended, it did not fix a point of departure, or beginning, for the redemption period which it prescribes; but it does fix this point of departure, since the words, “the property shall be redeemable for the space of one year,” evidently, obviously, and necessarily mean one year from the sale. It could not possibly mean a space of one year at some indefinite time in the future. To be redeemable “for the space of one year” has a definite meaning; it means that for one year from and after the sale the property shall be redeemable. If more time than this were allowed for the redemption, the period of redemption would be not “the space of one year,” but it would be that length of time plus whatever more time was allowed.

The fact that said provision is contained in a constitution, and not in an ordinary statute, does not have the effect of altering its plain meaning, but is insignificant. In that connection the following excerpt from 6 B. O. L. 57, is interesting:

“When the federal Constitution and the first state Constitutions were formed a constitution was treated as establishing a mere outline of government, providing for the different departments of the governmental machinery, and securing certain fundamental and inalienable rights of citizens, but leaving all matters of administration and policy to the departments created by the Constitution. This form of organic instrument gave rise to a general presumption that legislation was necessary in order to give effect to the provisions of the Constitution, and that its terms operated primarily as commands to the officers and departments of the government.

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Bluebook (online)
81 So. 386, 144 La. 898, 1919 La. LEXIS 1644, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-curtis-v-ross-la-1919.