. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. M ! d»2 MONTBSAL LAW BEPOBTS. Ethier, for the respondent:-â ' Le tribunal n'aen T6alit6 qn'une question d jng^r, sa- voir: si I'action pouvait Mre dirig^e contre un seul des co-propri6taii«B des immeubles taz^s, qnoiqne les noma de trois d'entre eux fussent port6s£aux roles. La cr^ance r6clam6e dans I'instance est-elle indivisible ? Si elle I'est, il n-j^a pas lieu de discuter, puisqu'elle pent 6tre r6clam£e de iout contribuable en possession de I'im- i^euble grev6. " Or la taxe ou cotisation


. The Montreal law reports [microform]. Law reports, digests, etc; Law; Jurisprudence; Droit. M ! d»2 MONTBSAL LAW BEPOBTS. Ethier, for the respondent:-â ' Le tribunal n'aen T6alit6 qn'une question d jng^r, sa- voir: si I'action pouvait Mre dirig^e contre un seul des co-propri6taii«B des immeubles taz^s, qnoiqne les noma de trois d'entre eux fussent port6s£aux roles. La cr^ance r6clam6e dans I'instance est-elle indivisible ? Si elle I'est, il n-j^a pas lieu de discuter, puisqu'elle pent 6tre r6clam£e de iout contribuable en possession de I'im- i^euble grev6. " Or la taxe ou cotisation est une charge publique pr6lev6e sur la propri6tfe, non sur le proprifi- taire; comme telle? elle est exigible in toto" et constituo non pas une dettc hypoth6caire mais bien une dette pri- vil6gi6e, (87 Vict, ch. 61,.§96); elle pent fetl-e r6clam6e d'un de plusieurs co-propri6taire8 ($84)-,-d'tin de f)lU8ieur8 co-h6ritier& ($84et 46 Victâ oh. IS, §10) 6u d'un proprifi- taire, de roccupant;QU du locataire, (87 Vict., ch. 61, §96). May 28, ' '., ^^ Tessiee, J.:â ' This is an appeal by Cassidy from a jud^nent which condemned him to pay the whole ambuut of taxes due the city of Montreal, on a property which he owns par indivis with |ive others. Cassidy objects to the judgment which condemns him to pay the whole, because he is only interested in the property to the extent of one-sixth. It apjpeats that the names of himself and two others are entered on the assessment roll. The question is whether thecorporation are obliged to sue all the proprietors, or whether an action can be brought againstlSfiy one of them for the whole amount due. The judgnient of the Court below condemned Cassidy to pay the full amount, â¦2,786. 1 ..-':â â If we refer to the Acts relating to the corporation of the city, we find that there are provisions to facilitate the collection of taxes from co-heirs and co-proprietors, and that it is sufficient to enter the name of


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