Reed v. His Creditors
| Decision Date | 03 January 1887 |
| Docket Number | 9628 |
| Citation | 39 La.Ann. 115,1 So. 784 |
| Court | Louisiana Supreme Court |
| Parties | CHARLES H. REED v. HIS CREDITORS |
February 1887
ON APPLICATION FOR REHEARING.
The appellant, Mrs. Sarah H. Hill, alone, makes this application; though she was joined in her appeal by the syndic.
She complains that our opinion treats this as a contest made by the insolvent, whereas it is between her and the State and city, touching the rank of their liens and privileges.
The facts of the case are: That the tax delinquent, as syndic of his own estate, procured a sale of his property, on which Mrs. Hill held a first mortgage, for a large sum, and, at the sale, she became the purchaser. Soon after, the syndic proceeded by rule on the certificate of mortgages, and contradictorily with them, obtained the cancellation of all liens and mortgages, recorded against the identical property she purchased, and their reference to the proceeds of sale.
The object of that proceeding was manifestly for the purpose of disencumbering her property, and to which her assent was given.
The only question with which we have now to deal is the rank of the liens affecting those proceeds.
The insolvent, as syndic, filed an account and tableau of distribution of same, and the appellant was thereon placed as a first mortgage creditor.
The taxes of 1880 and subsequent years were allowed, as being entitled to participate in the distribution; but those of years previous to 1880 were placed on a list appended to the account, without any lien or privilege.
This account and tableau were opposed by the State and city, on the grounds stated in the opinion.
To these oppositions Mrs. Hill tendered several exceptions, and among others, a plea of prescription.
On these issues the oppositions were tried, and decided against Mrs. Hill and the syndic.
It seems clear that Mrs. Hill is as much bound by the judgment as the syndic was. The amount of the taxes was tacitly at issue, and adjudged, quite as her lien and mortgage on the proceeds.
The acknowledgement of the syndic on his account, to which Mrs. Reid had made herself a party, by plea and exception, resisting the demands of opponents to it, became conclusive against all parties, when final judgment was rendered on the issues thus joined.
She urges specific objection to the effect that the taxes of 1880 having been allowed on the account, the judgment affirmed virtually...
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Morris v. State ex rel. Walcott
...45; State v. Shelton, 47 Conn. 400; State v. American Book Co., 69 Kan. 1, 76 P. 411; Johnson v. The Auditor, 78 Ky. 282; Reed v. Creditors, 39 La. Ann. 115, 1 So. 784; Cape Elizabeth v. Skillin, 79 Me. 593, 12 A. 543; State v. Milburn, 9 Gill 105; Josselyn, State Commissioner, v. Stone, 28......
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Morris v. State
...v. American Book Co., 69 Kan. 1, 76 P. 411, 1 L. R. A. (N. S.) 1041, 2 Ann. Cas. 56; Johnson v. Auditor, 78 Ky. 282; Reed v. Creditors, 39 La. Ann. 115, 1 So. 784; Elizabeth v. Skillin, 79 Me. 593, 12 A. 543; State v. Milburn, 9 Gill. (Md.) 105; Josselyn, State Commissioner, v. Stone, 28 Mi......
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