New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1858-03-18


rs As a matter of general interest, we append
law passed by the present Legislature, which will
tend greatly to lessen the costs to such of our cti
zens as are unfortunate to overlook the prompt
payment of their taxes Our readers will doubtless
recollect that at times, have been somewhat Sc
we're on the political of Senator st. Paul and it
now affords us much pleasure in stating that to him
is due the credit OF originating the law below, which
we believe will meet with the appreciation of all
| An Act
Relative Regulating the Collection Of Municipal Taxes
| in City OF New orleans.
SECTION l. Be It enacted By The Senate and House
of Representatives. Of the State Of Louisiana in Gen
eyal assembly conuened, That on the second Monday
of July next, and each second Monday Of July of
each succeeding year the City Treasurer of the city
of New Orleans shall cause 10 be published in the
official gazette Of the city corporation, daily, during
not less than fifteen nor more than twenty days an
alphabetical list Of the of all the delinquent
tax payers OF the city Of New Orleans together with
the amount respectively due by Them notifying the
said delinquent tax payers to come forward and set
tie their said taxes at the proper Office within thirty
days from the first Publication, and that unless so
coming forward to settle their said taxes the receipts
thereof shall be placed in the hands of the City AS
sistant Attorney for final collection.
SEC. 9 Be il further enacted ETC.. That the tax re-
ceipt or receipts of each and every delinquent tax
payer SHALL after the expiration of the thirty days
publication referred to in the preceding section be
severally stamped by the City Treasurer with the
words published according to law, and shall, from
that time, become an executory process against the
party owing the tax which it shall be the duty of
any judge OF competent Jurisdiction, soon as APP
piled to- to enter up judgment and grant writ of
seizure and sale against the property, whether
able slaves, real estate, liable and chargeabe for
the said city tax, in all other of seizure and
sale provided for by the laws of the State.
SEC. g. Be IL further enacted, ETC., That the judg
ment thus summarily rendered against any den-
| Mt ia hal hear nf he
property designated in the tax receipt or assessment
roll the property chargeable and liable for the tax
so due, and that the mortgage resulting from said
Judgment in case il should be recorded in the mort
gage Office shall not affect any other property gener
ally belonging to the delinquent tax payer, it being
the true intent of this act not TO create general
mortgage against the delinquent tax payer, but only
a special privilege on the property chargeable with
such unpaid tax
SIC. l. Be il further enacted ETC.. That the Sheriff
or the Constable of any competent court, in exc
cutting said writ of seizure and sale any judgment
rendered against delinquent tax payer, shall not
seize any other property than that designated in the
tax receipt or assessment roll ehargeable and La
| bic for the tax so due
SEC. 5. Be IL further enacted etc., That the Re
corder of Mortgages of the parish of Orleans when
ever required to record any mortgage resulting from
judgment rendered for taxes shall carefully desig
nate his books the property described in the tax
receipt chargeable and liable for the tax and in
issuing any certificate of mortgage. he shall recite
\
mated and described.
SEC G. Be further enacted ETC., That the follow
ing and other shall be the charges allowed to the
Clerks Sheriffs Justices of the Peace Constables
and the Recorder of Mortgages of the parish of Or
leans in all Judgments and executions against delin-
quent tax payers, towit:
To the Clerk of the District Court of New Orleans
to any Justice OF the Peace for fling tax receipt
(whatever he the amount clamed) entering up udg-
ment and issning writ of seizure and sale to the
Sheriff Constable together with the costs of return
thereon, dollar and seyentyye cents (S1 75) for
all the above services.
To the Sheriff of Orleans or the Constable or any
Justice of the Peace for executing the said writ of
seizure and sale, and all other PROCEEDINGS whatever
connected with the same up to the day of sale one
dollar and seventyye cents sl 75) for all the above
services.
To advertising the sale in the official gazette of the
corporation, the same rate contracted for by the
city corporation for the publication Of their ord
nances and reports unless the defendant should des
ignate some other paper and himself state approve
Of the remuneration TO be paid TO such paper
To the Recorder of Mortgages for recording every
Judgment against delinquent Tx payers, the sum OF
! fifty cents (50c)
SEC. T. Be ii further enacted, etc. That all costs
consequent upon and incident to the sale of any pro-
perty for taxes, well as all costs which might ut
mately result from any litigation brought about by
any injunction, third opposition, other proceedings
at the instance Of the defendant any third party
shall be taxed in conformity with the existing fee
bill.
SEC. s. BE il further enacted, etc That no alias
or piureS writs OF ei tacids shall be issued in
Of judgment and execution for taxes, but the first
writ shall continue IN force until finally satisfied,
less ordered to be returned by competent authority.
SEC. 8. Be 10 further enacted, ETC., That if any
Clerk Justice of the Peace, Sheriff, Constable of
Justice OF the Peace Recorder Of Mortgages their
Deputy or Deputies, shall, directly or indirectly,
charge more than the costs herenbefore fixed and
enumerated, Except when cases are itigated at the
instance of the defendant any third party as pro-
vided for in the 18th sectOn,) said officers if con-
victed OF the fact upon summary rule taken before
their own court, or before any court of appellate or
concurrent jurisdiction shall be sentenced to refund
ten times the amount unlawlully received, to the
| party aggrieved, besides 6ne OF not less than
| twenty-five, nor more than hundred dollars to
the benefit of the Public School Fund Of New Or
/ leans and said officer officers shall further he
liable to indictment before the First District Court Of
New Orleans for malteasance in Office, and if found
guilty, sentenced to not less than ten days and not
I more than ninety days imprisonment in the Parish
/ Jail OF the parish of Orleans
| SEC 10. Be 40 further enacted, etc, That all pro-
perry seized for non-payment Of taxes shall be sold
without appraisementi and for cash. or so much cash
| as will satisfy the tax, interest and costs provided
! that for any amount that the defendant NAV
direct the sale to be on credit.
SEC IL. Be il further enacted etc, That all pro.
perry sold under this act shall be liable TO redemption
by the owner, his heirs legal representatives or as
signs for and during year from and after the day
OF sale by paying in cash to the purchaser party
/ holding under him, amount being fifty per cent.
over and above the price of adjudication and all
| costs.
SIC. u. Be il further enacted, ETC.. That all laws,
or parts OF laws conflicting with these presents be
| and the same are hereby repealed.
Signed Speaker Of the oa WS e. " SeP PgGH
Approved March Is 1855 '''1'"' O ''' u ''' senate
Signed ROBERT C. wIcKLIFFE.