Xeter Realty, Ltd. v. Basler
Xeter Realty, Ltd. v. Basler
Opinion of the Court
In 1884, the following square of ground in the city of Baton Rouge, to wit:
“Square No. D, 160 feet front on Spanish Town street by 748 feet in depth, American measure, bounded east by lands formerly E. Esteran and west by lands of W. P. Cox”
—was sold to the state at tax sale for taxes of 1883 assessed to Antoine L. Gusman.
In 1905 plaintiff purchased this property from the state; and in 1912 brought the present petitory action against the present possessors of it, who derive title from Gus-man by private sale.
In all of the said cases, except in Re Sheehy, the actual possession extended back to the time of the tax sale, whereas in the present case it began some time afterwards; but we do not think that a legal distinction can be founded on that difference, since the idea is that prescription cannot begin to run against the party in actual possession, and the defendants and their authors in title were in actual possession at the date said prescription was created by the Constitution.
Judgment affirmed.
Reference
- Full Case Name
- XETER REALTY, Limited v. BASLER
- Cited By
- 4 cases
- Status
- Published
- Syllabus
- (Syllabus by Dditorial Staff.) 1. Taxation 734(3) — Tax Title — Validity — Assessment. A tax sale of a square is null where two lots had been sold by the owner of the square before the taxes were assessed, and the taxes on one of those lots were paid by the purchaser. [Ed. Note. — For other cases, see Taxation, Cent. Dig. §§ 1470, 1471.] 2. Taxation 805(1) — Tax Title — Peesceiption — Possession. The three-year prescription established by the Constitution of 1898 does not run against the owner of land previously sold for taxes who was in open possession thereof at the time the Constitution was adopted and remained in possession ever since, though such possession began some time after the sale. [Ed. Note. — For other cases, see Taxation, Cent. Dig. §§ 1593, 1597.]