Obviously, this cannot be the intent of LSA-R.S. 47:2183. Federal Land Bank v. Hill, 170 La. 654, 129 So. 118 (1930). The three year period for the automatic cancellation of conventional and judicial mortgages provided for in LSA-R.S. 47:2183 corresponds to the three-year redemptive period provided for in LSA-Const.
Errors as serious as these are not cured by the peremptive period. As stated in Federal Land Bank of New Orleans v. Hill, 170 La. 654, 129 So. 118, there exists under Article 10, Section 11, of our Constitution a legal presumption that the tax sale is valid. Moreover, Act 140 of 1890, Section 3, LSA-R.S. 47:2181, specifically provides:
Under Article 10, Section 11, of our Constitution, there exists a legal presumption that the tax sale is valid. See Federal Land Bank of New Orleans v. Hill, 170 La. 654, 129 So. 118. That article provides that "No sale of property for taxes shall be set aside for any cause except on proof of payment of the taxes for which the property was sold prior to the date of the sale, unless the proceeding to annul is instituted * * * within five years from the date of the recordation of the tax deed * * *." Similar provisions were in the Constitutions of 1913 and 1898.
This contention was rejected by the court and accordingly in the cited case the tax sale was annulled. Counsel for appellant relies upon Federal Land Bank of New Orleans v. Hill, 170 La. 654, 129 So. 118 (1930) as holding that the mortgage creditor could not, after expiration of the redemption period, successfully sue to set aside a tax sale. But there no objection was made to the right of the mortgage creditor to institute its action and the court examined carefully the evidence and determined that the tax sale was valid in every respect.