47 La. Ann. 5 | La. | 1895
The opinion of the court was delivered by
Plaintiff and defendant both concede that the land in litigation once belonged to James Dick, under patents for the same issued to him. Plaintiff claims that Dick’s title was vested in him through the various conveyances set out in his pleadings, while defendant maintains that Dick continued in the ownership of the property up to 1886, when he was divested of ownership by a tax sale made under an assessment of taxes on the property in the name of James Dix or Steck, and that at that sale he became the legal owner of the land by adjudication to him.
He contends that the slight variance in the name of the person assessed from James Dick to James Dix or Steck is immaterial; that the rule of “idem sonaras” covers the variance, and that even if his title was not absolutely perfect, he is protected by the prescription of three and five years. The court sustained the claims of the defendant under his plea of prescription. ' The court held that there being no recorded evidence of a change in the ownership of James Dick, the assessor was legally authorized and justified in assessing the property in the name of James Dick; that an assessment in the name of James Dix or Steck was sufficiently similar in sound to assessment in the name of James Dick to save the assessment and sale under it from being absolutely void, and that if any defect in the title arose from the difference in the names of the person assessed, it was cured by the prescription set up. The court further
If in point of fact and law the property was legally liable -to assessment in the name of James Dick in 1885, the question would be a pertinent one, whether an assessment in the name of James Dix or Steck was sufficiently near to the real owner’s name to permit the assessment to stand, but if an assessment in the name either ■of James Dick, or of James Dix or Steck was illegal the question disappears entirely, and such was the case in this instance. It may •be true that the will of James Dick was never recorded in the books of the recorder of the parish of Assumption, and that therefore there was nothing to show that James Dick had died, or to whom his property had been transmitted, but there was evidence of record of a date later than Dick’s patents, showing that this particular property had been sold by Mrs. Sarah D. Partee, claiming to be the owner ■of the same under and through James Dick to Robert B. Brashear. The assessor should have stopped and acted upon this title, as the ■basis of his official action, and not gone back of it to the title of James Dick. It was no part of his duty, under the Prescott decision, ‘to call in question the verity of the statements made by Mrs. Partee .as to her ownership df the property. It was sufficient for his purposes to find Robert B. Brashear’s title of record, and to assess the property as his. Had he done so, the principle announced in Prescott vs. Payne could have been invoked in aid of the assessment. It has been repeatedly held by this court that the title of purchasers in good faith under recorded deeds and in possession can not be ■defeated by non-registry of an anterior deed, however remote. 'The property in this case were swamp lands, of which if Brashear >had never taken actual possession, so neither had James Dick.
The title of the property being, at the time of the assessment made by the assessor of the parish of Assumption, out of James Dick, and in that of plaintiff’s authors, it was not divested by a sale made under an assessment, either in the name of James Dix or James Steck. The prescription of three and five years do not cover such a case. We are of opinion that plaintiff is entitled to a judgment decreeing'him the ownership of the property claimed by him. We do not think ourselves in a position from the record to deal fully and advisedly with the question other than the ownership of •the property raised by the plaintiff and defendant, and are of. the opinion that the ends of justice will be best attained by remanding the ease for the purpose of decision on the respective claims ad