New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1859-03-19
AN ACT

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q Hsnieoa Ttres in the City Of Nem 0reaH approve
SECTION /. Be- i enacted BY tie Senate and Hour
IT Representatives. Of the State Of Louisiana y Gen
eral Assembis concerned, That every taxpayer whose
neglect o. refusal 70 pay his taxes within tae tme
prescribed by law. and whose name shall have been,
10 consequence thereof published il conformity With
the first section Of the act relative % eng
the Collection OF Municipal Taxes in the City Of New
Orleans, approved March 18th, 1858, snail IN aooi-
ton to the amount Of the taxes 80 BY him DUE pay
further sum Of seventy-fve cents 70 cover the ex-
SEC 3 Be ii arsRsr enacted. ETC., That as regards
Ill personal taxes being the taxes due upon any other
kind OF property than real estate and slaves the pub
location required by law shall be likewise considered
q citation and 1t the expiration OF said publica
ton, the ding into court Of the tax bill on said prop
erty shall BE considered as petition, the service
i whereof has been duly made. And the court in
which said tax.bi shall have been filed, on being
satisfied that the said bill has been duly stamped BY
/ the Treasurer with the words published according
to law shall at once proceed to enter up judg-
ment BY default against the delinquent taxpayer,
and ten days after such default said court shall,
on motion Of the Assistant City Attorney, cause
final Judgment to be entered up against the defend
ant provided, that in publishing the alphabetical
of names of delinquent taxpayers on real estate
slaves OF personal property, the Treasurer shall give
notice that Judgment thereon will be applied for to
the District Courts, according to the first letter Of
the name Of the delinquent taxpayer, as follows :
All bills from A to D inclusvely TO the Second Dis
tIict Court oil bills from 70 incusvely, to the
Third District Court; all bills from K to N inclu-
sivey to the Fourth District Court all bills from
to incusively, to the Fifth District Court all bills
from to inclusvely to the Sixth District Court.
SEC. 8. Be further enacted. ETC., That on bills or
tax receipts which embrace at the same time landed
property, slaves and personal property, or landed
property and personal property, or slaves and per
sonal property, the Assistant City Attorney in en-
forcing the collection Of the tax due by the deln-
quent taxpayer, shall proceed according to the mode
In unT mt Hs,k
the judgment entered shall specify how much is due
for each separate kind of property and said udg-
menfs. SO far as relating to any personal tax shall be
executory only against the personal property Of the
delinquent taxpayer. and shall not be recorded in
the mortgage Office Of New Orleans
SEC 4. Be further enacted ETC., That the s eriff,
in executing the said writ of seizure and sale or
the e IT, o. any judgment obtained against the de-
required to seize and sell all the rights title and inter-
est Of the defendant in and to the property charga
bic with the unpaid tax ; and he shall not be re-
qured to give any other description Of the property
OF designate the boundaries in any other manner than
BY the district Of the city and the several squares by
streets In which the same may be included and the
adjudication thus made by the Sheriff. or by the
Constable, shall transfer to the purchaser good and
valid title to the extent of defendants rights to the
property owing the tax within the square and squares
80 described.
SEC s. Be i further enacted, ETC., That all city
tax-bls shall bear ten per cent interest from the
payable, and to each bill confded to the Assistant
City Attorney for collection there shall be added
commission Of five per centum on the amount Of the
bill, which commission shall be paid by the defaultng
taxpayer, and shall be received by said Assistant
Attorney in full compensation for his services but
only on the amount actually paid into the Treasury
SEC. s. Be il further enacted, ETC., That the Re
corder OF Mortgages of the parish Of Orleans shall
Keep special book, to be called Tag Judgment Book
10 which he shall keep record of all judgments rem.
dered for city taxes by alphabetical order summarily
stating the name OF the defendant the court wherein
Judgment was rendered, the amount thereof and the
qaent tax payer is owning the property liable for the
Tax, and whenever applied to for certificate OF mort
gage IN the name of any person. for any property stu
ated IN the square described in the Judgment by him
recorded, be shall reportsad Judgment as bearing on
any property which the delinquent taxpayer may |
own In that square.
SEC. Z. Be It J;,vfher enacted etc., That no judg.
ment rendered by any court of the parish of Orleans
% any suit brought by the city corporation for the
collection of taxes licenses fines or forfeitures, shall
deemed satisfied, and satisfaction thereof entered
y the court, unless upon the production in open
curt OF receipt from the City Treasurer himself
nd no Judge, Sheriff, Constable, Clerk, City Attor-
erney or Assistant Attorney shall be hereafter au.
horned TO collect any such or previously obtained
judgments, under the penalty of fine and imprison-
aent. And it shall be the duty Of the City Treasurer
cause public notices Of this prohihitory clause to be
'rinted together with the list of delinquent tax,pay.
RS, IN the official paper of the corporation.
Sec 8. Be it further enacted ETC., That all taxes
kept licenses, shall be payable only in the office OF
be City Treasurer, from the first Monday of May to
be first Monday of July of each year, and said Trea
urer SHALL by notice given in the official journal for
teen days prior to said first Monday of May, notify
f their taxes.
Sec. g. Be it further enacted, ETC.. That all laws or
arts OF laws conflicting with these presents, be and
,e same are hereby repealed.