46 La. Ann. 1570 | La. | 1894
The opinion of the court was delivered by
The plaintiff sues to cancel an assessment against him of land between the levee and the river in front of his property. He claims the land is not liable to assessment. The judgment of the lower court maintained the assessment and plaintiff appeals.
The character of such land is defined by the Code. The levee is deemed the bank of the river, and is that which contains the water at the ordinary high stage of the river. The ownership of the banks is in those who possess the adjacent land, but subject to public uses. Civil Code, Arts. 455, 457.
We have had some difficulty in reaching a conclusion in this case. We are not dealing with the general proposition as to the taxability
We think therefore the plea of res judicata based on the judgment of the Oivil District Court, holding the land not subject to taxation, can not prevail.
It is therefore ordered, adjudged and decreed that the judgment of the lower court be affirmed with costs.
Rehearing refused.