New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-07

mon Cohncl snail receive, IN full ~
all their services rendered under this act the sum Oh
$500 per month, and no more. j
SEQ. l02. Be ii further enacted, ETC, That the 4
city Of New Orleans shall have power to levy taxes
commonly known as licenses, upon trades, profess
sions, callngs and other business carried on and z
upon carriages hacks drays, carts, and other yeh
cles, used in said city; and said taxes, commonly II
known as licenses laid as aforesaid shall not be conf
Of sections SO, 80 and 40, of this act. b
4 SEC. l03. Be II further enactea ETC, That alR
taxes commonly known as licenses, laid by the Com
mon Council, professions caings and other BUSH
ness, and on carriages. hacks days and other vehi
ces used in the city OF New Orleans, snail be paya5
BILE at the office of the City Treasurer from tile lat to
the 3lst of January inclusive of each year. And il
any tax, commonly known as acense, laid as afore-
said, shall not have been paid by the person liable
therefor on Or before the 31st day Of January, in
each and every year, the city Of New Orleans, upon
affidavit made by any officer 81 SAID city, Or py any
citizen Of said city, that said tax, commonly known
as license, has not been paid by the person liable
therefor shnll have lien in the nature OF lessons
privilege, upon the personal property OF the said per
provisional seizure shall issue out of any court Of
competent jurisdiction, in favor OF said city and
against said property; and in case Judgment is rem
dered in favor Of said city. said property SO proYl.
sionaly seized shall be sold in satisfaction Of said
tax. D. & .. 4U.3t. MI 5jE5.S x -....l.... :.
SEC. 104, Bet further enacted ETC., That if any
tax, commonly known as license, laid as aforesaid,
shall not have been paid by the person liable there
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 a license, has
not been paid by the person liable therefor, issue
writ Of Injunction in favor Of said city enjoinng said
person in default from all further pursuit practice
Of the profession, calling, Or other business pursued
or practiced by him. and upon which said tax is laid
until such time as 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 same 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
SEC. lO5 Belt further enacted etc., That each and
every license shall expire on the 3lst day OF Decem
| Der in the year in which it was obtained ~
| Sec. LOG Belt further enacted etc. That all city
taxes, except licenses and cFee dues shall be paya-
BILE 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 to
said first day Of March notify the Taxpayers to ap
lpear at his Office for the payment OF their taxes To
each and every bill for city taxes except licenses and
lcvee Dues unpaid on the 3lst day Of March in each
and every year, shall be added one per cent. of said
bill for each and every month that the same shall re.
main unpaid, counting from the first day Of March Of
SEC lo7 Be it further enacted ETC, That on the
second Monday of May Of each year, the Treasurer
shall nut in suit in Court 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 q
description OF said property as set forth the assess
ment rolls. NJ I'D 49, a.... ..
1t shall be the duty of the Justices Of the Peace and
the Clerks Of the Courts in which such suits may be
breus an advertisement in tile Official Journal OF
the CITY, 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 b1. mo peMuon snail
be necessary but the tax bill shall be considered as
petition and the said advertisement shall be consd-
cred as citation and no other service or citation
shall be necessary. Said advertisement shall contain
the names of all delaulting tax payers 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 descrIp'
ton Of said property, as set forth IN the assessment
rolls together with the anountcaimed as tax upon
said property and such advertisement, containing
such descrpion, shall be considered as citation to
the person owning sad property and no other service
of citation to he necessary. Each defaulting 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-
tisemcnt shall have EXPIRED then the further proceed
ing in said suit shall be conducted according to law
And further it shall be 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 1922 l03 and 104 whenever the same shall
be eXigibe by the provisions OF this act, and
the said Assistant Attorney shall forthwith institute
proceedings in Courts OF competent jurisdiction in the
/
aIties 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 Tor such services in all
cases, ten per cent on such dues, licenses fines or
penalties, to be paid by the person or persons in
| default.
SEC los. Be il further enacted, ETC.. That eacha and
! every violation Of this act, or Of any ordinance or
resolution of the Common Council of the city of New
Orleans which shall subject the person so violating
the same to fine penalty, shall be reported by
any officer Of said city, or by any resident Of said
city, to the Comptroller Of said city and said Comp
trollcr shall make ont bill for said fine penalty
and shall nste the same in book kept for that pur
pose and shall deliver said bills to the Treasurer
and the shall be charged to said Treasurer on
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 Assistant
City Attorney and take said Attorney receipt there
for. And the Assistant City Attorney shall not bring
suit for any fine penalty incurred by any person or
persons, as aforesaid, except upon bill therefor,
delivered to him by said Treasurer.
Sec 100. Be it farther enacted, ETC.. That the AS
sstant City Attorney shall balance his accounts with
the Treasurer of the City, and pay oyer to said Urea
surer all moneys collected by him for and on account
of said city, on each and every Saturday ofeach and
every week and said accounts so balanced as aore-
said shall be signed by the Attorney making the
same, and sworn to before said Treasurer, who is
hereby authorized to administer oath for that pur-
pose
Sec. 10. Be it further enacted ETC., That taxes
assessed under and by virtue of this act on the prop,
erty real or personal, of any person or corporation
are hereby declared to be lien and privilege upon
the said property, including slaves of such persons
or corporations to date from the first day of March
of the year for which they may be assessed any
alienation thereof Or ncumbrance thereon notwith-
standing and said lien privilege shall exist in
favor of the city of New Orleans for the respective
amount of taxes assessed, until the same shall be
fulypai and the same shall be paid in preference
to all mortgages and membranes other than taxes
due the State. so
SEQ. Ill. Be it further enacted etc. That all prop-
erty real and personal within the city of New Or
leans, shall be subject to be seized and sold in salts
faction Of any Judgment which lnay be rendered in
favor Of said city for taxes assessed thereupon Pro
uided That when taxes are due and payable on more
than tract, square lot Of ground or on more
than part OF, q tract, square lot of ground,
owned by and assessed in the name of one person
or owned by and assessed in the name of several
persons holding the same in common, only so MANY
of said tracts squares, lots, or parts Of tracts
squares Or lots, shall be seized and sold as sag he
sufficient to satisfy together with all COSTS the taxes
due and payable all Of said tracts squares or let's
or parts Of tracts squares lots: Provided further
That where property shall be seized and sold in satis
faction of any judgment which may be rendered in
favor of the city for taxes, aforesaid all moneys
the proceeds Of said sale over and above the
of said taxes and COSTS shall be paid by the ofcpr
making the same, into the City Treasury, said officer
taking the Comptrollers receipt countefsgned bv the
, Treasurer, therefor; and said Comptroller and said
Treasurer shall enter in the books kept by them said
81.