New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-21

privilege upon the personal property Of the said per
son SO in default, and, on application made, writ Of
provisional seizure shall issue out Of any conrt d
competent Jurisdiction, in favor Of said city and
against said property; and in case judgment is rem
dered in favorof said city, said property, SO proy
sionay seized, shall be sold in satisfaction of said
tax. gE 80
SEC. 104 Be it further enacted etc., That il any
tax, commonly known as a. license, laid as aforesaid
shall not have been paid by the person liable there
for on before the 3lst day Of January in each and
every year, any Court of competent Jurisdiction shall
upon application and affidavit made by any officer Of
the city of New Orleans, or by any citizen of said
city, that said tax, commonly known as alicese has
not been paid by the person liable therefor, issue
writ of inunctionn favor Of said city enoining said
person in default, from all further pursuit or practice
Of the profession calling, other business, pursued
or practiced by him. and upon which said tax is laid
until such time az said tax shall have been fully paid
and satisfied And further, the remedy given said
city in this section for the collection of said tax
shall be cumulative of the remedy given said city for
the collection of the by section l03 of this act
and said city shall have the right to make use Of
either, or Of both of said remedies at its discretion
SEQ. 105 Belt further enacted, ETC., That each and
license shall sxpr? on the si;t day Of Deem
SEC. 1906 Be it further enacted, ETC., That all city
taxes except licenses and evee dues, shall be paya
bic only in the office Of the City Treasurer from the
first day Of March to the first day Of May, inclusive
of each year; and said Treasurer shall, by notice
given in the official journal for fifteen days prior tc
said first day of March, notify the Taxpayers to ap
pear at his Office for the payment of their taxes To
each and every bill for city taxes except licenses and
leyee dues unpaid on the 31st day of March in each
and every year. shall be added per cent. of said
bill for each and every month that the same shall
main unpaid, counting from the first day Of March Of
each and every year:
SEC. l07. Be it further enacted, etc.. That on the
second Monday of May of each year, the Treasurer
shall put in suit in Court or Courts Of competent
jurisdiction, all unpaid bills for taxes levied upon
property assessed in their several districts, and all
bills for taxes levied upon property shall contain
description of said property as set forth in the
ment rolls. ~, ....- 9. 81 --.-s.--a.,
It shall be the duty of the Justices of the Peace and
the Clerks Of the Courts in which such suits may be
brought by an advertisement in the official journal Of
the city, tocte all said delinquent to appear
within fifteen days from the date of the first insertion
of said advertisement before the respective Courts in
which said bills are put in suit, and answer to the
demand contained in said tax bill. No petition shall
be necessary but the tax bill shall be considered as
petition, and the said advertisement shall be consd-
cred as citation, and other service of citation
shall be necessary. Said advertisement shall contain
the names Of all defauting tax and the amount
claimed from each but where the property assessed
is assessed as belonging to person whose name is
unknown, said advertisement shall contain descrp.
ton of said property, as set forth in the assessment
rolls, together with the amount eaimed tax upon
said property. and such advertisement, containing
such description, shall be considered citation to
of citation to be necessary. Each defaultng tax
payer shall pay twenty-five cents for the cost Of the
citation by advertisement together with such other
subsequent cost as may accrue in the suit AS soon
as the delay for answering, expressed in said adVer
tsenent, shall have expired then the further proceed
ing in said suit shall be conducted according to law
And further, it shallbe the duty of said Treasurer
to hand over to the Assistant City Attorney, all bills
for fines dues or licenses designated and intended by
Sections O3 104 and l05 whenever the shall &C
crue be eXgible by the provisions Of this act and
the said Assistant Attorney shall forthwith institute
proceedings in Courts competent ursdctionin the
several Districts where said dues, licenses fines orpen
ales shall have accrued for the enforcement of said
dues licenses fines penalties according to the pro
visions of this act and the said Assistant Attorney
shall receive as compensation for such services in al
cases, ten per cent such dues, licenses, fines OF
penalties, to be paid by the person or persons il
default.
SEC los. Be it further enacted, etc. That each and
every violation of this act, or Of any ordinance OIL
resolution the Common Council of the city Of New
Orleans, which shall subject the person so violating
any officer of said city, or by any resident Of said
CITY to the Comptroller of said city and said Comp
troller shall make out bill for said fine penalty
and shall note the same in book kept for that pur
pose; and shall deliver said bills to the Treasurer
and the same shall be charged to said Treasurer oil
the books of the Comptroller, as cash received by
said Treasurer, to be accounted for by him. SAID
Treasurer shall deliver said bills to the Assistan
W,
for. And the Assistant City Attorney shall not bring
suit for any fine or penalty incurred by any person
persons as aforesaid, except upon bill therefor
| delivered to him by said Treasurer. A.. ="
Sec 100. Be it further enacted ETC., That the Al
sistant City Attorney shall balance his accounts wit
the Treasurer of the City, and pay over to said Tree
surer all moneys collected by him for and on accom-
of said city, on each and every Saturday of each an
every week. and said accounts SO balanced as afore
said shall be signed by the Attorney making til
| same, and sworn to before said Treasurer, who
hereby authorized to administer an oath for that pul
| pose.
SEC. 10. Be it further enacted, etc, That take
assessed under and by virtue OF this act on the prop
erty real or personal, Of any person corporation
are hereby declared TO be lien and privilege upo
the said property, including slaves, of such person
Or corporations to date from the first day of March
of the year for which they may be assessed, an
standing and said lien or privilege shall exist, il
favor of the city Of New Orleans for the respectY
amount of taxes assessed, until the same shall b
fully paid and the same shall be paid in preference
| to all mortgages and membranes, other than take
due the State.
SEC Ill Be it further enacted, etc., That all prop
erty, real and personal within the city of New Oh
leans shall be bect to be seized and sold in salts
faction Of any judgment which may be rendered i
favor of said city for taxes assessed thereupon: PR
| vided, That when taxes are due and payable onm
than one tract, square or lot of ground, on NOR
than one part of a tract square or lot of grounl
OWIleu ny auu daseSseu ll tue uiIHe VI Uue pe[SOl
or owned by and assessed in the name of sewers
persons holding the same in common, only so man
of said tracts, squares, or lots or parts of tracts
squares Or lots, shall be seized and sold as shall
sufficient to satisfy, together with all costs, the take
due and payable all of said tracts squares or lott
or parts Of tracts, squares or LOTS Provided fthe,
That where property shall be seized and sold in sa
faction of any Judgment which may be rendered i
favor of the city for taxes, aforesaid all moneys
the proceeds Of said SALE over and above the amour
of said taxes and COSTS shall be paid by the office
making the same, into the City Treasury, said office
taking the Comptroller receipt, countersgned by tn
| Treasurer, therefor; and said Comptroller and sai
Treasurer shall enter in the books kept by them sal
moneys so paid into the City Treasury to the cred
of the person persons in whose name or names tn
property sold stood assessed upon the Assessmer
rolls at the time Of said seizure and sale: and Prou
ded further, That when property assessed as belong
| ing to person or persons unknown, is seized an
sold as Aforesaid said Comptroller and said Treasure
shall enter in the books keptby them, said moneys
paid into the City Treasury as aforesaid to the cred
Of said property SO seized and sold, giving, in a
cases, a description Of said property as entered upo
the Assessment rolls.
The Treasurer shall deposit in bank, and accoul
for all moneys paid into the City Treasury IL
proceeds of any sale or sales Of property made
aforesaid and above the taxes due thereon, wit
costs, in the same manner as he is required by til
act to deposit and account for the ordinary revenue
Of the city and said moneys shall be held by the Gil
subject to the order of the person persons caimil
the same, on producing proof satisfactory to tt
Mayor that said claimant at the time Of such sc
zure and sale the owner of said property.
Sec. H. Be it further enacted, ETC., That whe
property is assessed as belonging to non-residents
to persons whose names are unknown, publicati,
for four times, once in each week. for four oonsecut