Alba v. Holstead

• Decision Date: 14 June 1946
• Docket Number: 38114.
• Citation: Alba v. Holstead, 210 La. 357, 27 So.2d 130 (La. 1946)
• Court: Louisiana Supreme Court
• Parties: ALBA v. HOLSTEAD et al.

27 So.2d 130

210 La. 357

ALBA v. HOLSTEAD et al.

No. 38114.

Supreme Court of Louisiana

June 14, 1946

Appeal from Twenty-First Judicial District Court Parish of Tangipahoa; Robert S. Ellis, Jr., Judge.

Leonard E. Yokum, of Hammond, for defendant-appellant.

Spiller & Spiller, of Hammond, for plaintiff-appellee.

FOURNET Justice.

This case was previously before us on an appeal taken by the plaintiff from the judgment of the lower court refusing to set aside and cancel from the records of Tangipahoa Parish the sale (and subsequent mesne conveyances) by the sheriff of a 281-acre tract of land upon the tax debtor's failure to pay the first installment due after the redemption of the property, in accordance with the provisions of Act 161 of 1934 as amended by Act 14 of the Fourth Extra Session of 1935, and the plaintiff's incidental demand for an accounting of the rents and revenues derived from the property.

In reversing this judgment we remanded the case to the lower court for the purpose of having the amounts due for taxes, rents, and revenues determined and we instructed the court below to render judgment accordingly, as well as to order the cancellation of this sale and the subsequent mesne conveyances of the property involved upon the plaintiff's reimbursement of the taxes paid by the defendant transferees.We also directed the trial judge to render judgment in favor of one of the defendant transferees, Mrs. Ella V. Joiner under her call in warranty against the defendant Holstead.Alba v. Holstead, 208 La. 301, 23 So.2d 100.

The trial judge rendered judgment accordingly.He, in addition, ordered the cancellation of the adjudication of this property to the state for 1933 taxes (recorded in C.O.B. 139at page 576) and the redemption thereof from the state (recorded

in C.O.B. 144at page 599).The sheriff and ex-officio tax collector of Tangipahoa Parish is appealing from that part of the judgment cancelling this adjudication to the state for the unpaid taxes of 1933.

After the appeal was lodged in this courtthe plaintiff sought to have it dismissed but his motion was denied.210 La. 75, 26 So.2d 292.

A mere reading of the opinion and decree in the case when it was originally before this court discloses that we then and there concluded the sheriff's sale of the property in 1938, as well as the mesne conveyances thereof, was null and void and that these instruments should be cancelled from the records of Tangipahoa Parish upon the plaintiff's reimbursement of the amounts paid by the defendant transferees in taxes and that we only remanded the case to the lower court when we found the evidence insufficient to determine the amount paid in taxes as well as the amounts due the...