
    No. 10,373.
    State of Louisiana ex rel. A. S. Badger vs. Recorder of Mortgages et als.
    An orroneous assessment does not make tlie tax illegal or unconstitutional. It may be legal and constitutional although erroneously assessed in the name of one who is not the real owner.
    In such case tho Supreme Court has jurisdiction only when the amount involved exceeds $2000, tlie lower limit of its appellate jurisdiction.
    APPEAL from tlie Civil District Court for tlie Parish of Orleans. Mug, J.
    
      James O. Moise for tlie Relator anti Appellee :
    1. A suit for the purpose of securing the erasure and cancellation of tax assessments liens, privileges and inscriptions, from the hooks of the Recorder of Mortgages and Comptroller of the City of How Orleans, on the ground that tho property was erroneously described on the assessment rolls, and was listed in the name of ono not the ownor of tho property, is not a suit in which the legality or constitutionality of tho tax is in contestation, and hence the jurisdiction of tlie Supreme Court is to bo tested by tho amount involved. 39 Ann. 900; 37 Ann. 899, 507; 36 Ann. 286, 36á, 801; 33 Ann. 286; 32 Ann. 817; 35 Ann. 965 ; 38 Ann. 231, 99; 33 Ann. 286; 32 Ann. 818.
    2. The constitutionality of no law has been raised as ail issue in this case, hence no su6h question can bo considered. 26 Ann. 753.
    3. The amount involved being but $523 66, this court has no jurisdiction. Article 81. Constitution.
    IF. 33. Sommerville, Assistant City Attorney, for tlie Respondents and Appellants:
    An allegation in a cause that certain assessments and tho taxes based thereon are absolute ' nullities, and a denial of such allegations, puts the legality of such taxes in contestation and the Supremo Court has appellate jurisdiction thereof. 36 Ann. 812 ; 33 Ann. 286.
   On Motion to Dismiss.

Tho opinion of tlie Court was delivered by

McEnery, J.

The relator in a mandamus proceeding prayed for the cancellation of tax inscriptions which were made against property purchased by him, for the years 1881, 1882. Tlie allegations in the petition are “that said taxes and tax inscriptions are clouds upon the title of the property herein, and should be annulled, cancelled and erased as being grossly erroneous as to description in the assessment rolls; as being absolute nullities as being assessed in the name of one not the owner; and as having been prescribed.”

From an adverse judgment the City of New Orleans appeals.

The relator asks that the apipcal be dismissed because there is no contestation as to the constitutionality or legality of the tax, and the' amount involved is .$533 66, below the lower limit of the jurisdiction of this court.

It is evident that the only issue between the parties to this litigation is as to the manner of the assessment. The assessment may be erroneous and the tax constitutional and valid. Bush & Levert vs. Police Jury, 39 Ann. p. 900; 37 Ann. p. 898.

The amount involved is $533 66. As the constitutionality and legality of the tax is not at issue and the amount is loss than $¿000, this court has no jurisdiction of the demand.

It is therefore ordered that this appeal be dismissed at appellants’ costs.  