The only question urged by the plaintiff, appellee, as stated in his first supplemental brief on rehearing, is whether or not the judgment of the trial court confirming Doll's title to the property is res judicata as to all questions which were raised or could have been raised in the confirmation suit thereby forever debarring the former proprietor and his heirs from making any attack on the title should they ever reappear.
The confirmation suit was brought under the provisions of Act No. 106 of 1934, which is designed to quiet tax titles in accordance with Section 11 of Article 10 of the Constitution of 1921. We pointed out in the case of Police Jury of Jefferson Davis Parish v. Grace, 182 La. 64, 161 So. 22, that the context of Article 10, Section 11 of the Constitution contains no reference to or provisions for sales or adjudications to the State and that this section of the Constitution has reference only to tax sales to third persons. We have again reviewed this section of the Constitution and are firmly convinced that it has reference only to what is properly termed tax sales, i. e., tax sales to persons other than the State. Act No. 106 of 1934 is designed to quiet *Page 452 tax titles in accordance with this section of the Constitution and its context leaves no doubt that it refers to tax sales properly and not to adjudications made to the State for want of a bidder. The judgment of the lower court purporting to quiet the title is of no effect because it is not authorized by law.
Counsel for the plaintiff, appellee, has cited several decisions of this Court rendered before the adoption of the Constitution of 1921 which he claims are pertinent and contrary to the views expressed herein. These decisions were handed down prior to the adoption of the Constitution of 1921 and the passage of Act No. 106 of 1934. We see no necessity to review the articles of the prior Constitutions and the various acts of the Legislature in effect at the time these decisions were handed down for the reason that the constitutional provision, Section 11, Article 10 of the Constitution of 1921, which governs the present suit, was correctly interpreted in the Grace case and Act No. 106 of 1934 merely provides for the quieting of titles in accordance with this provision of the Constitution.
It is contended that our holding in the case of Westwego Canal Terminal Co., Inc., v. Lafourche Basin Levee District,206 La. 270, 19 So. 2d 133, in effect overruled our pronouncement in the Grace case. We have carefully reviewed the case relied on and do not find anything therein inconsistent with the interpretation placed on Section 11, Article 10 of the Constitution *Page 453 of 1921 in the Grace case or with the views expressed herein.
For the reasons assigned, our original judgment is reinstated and affirmed at the cost of plaintiff, appellee.
O'NIELL, C. J., does not take part.