The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1869-11-13
The Law Governing Forced
Sales for Taxes

W W. A'HJ
bic task, than to furnish a brief summa-
~ of the laws regulating the collection
of taxes, and the forced sales of lands to
effect hat object.
The revenue laws were consolidated
and re enacted, with important amend
ments, at the last session of the Legis-
ta:ure, in an act "To provide a Reven-
ue for the support of the State Govern
ment Of Louisiana, and the manne of
collecting the same,' approved March
8, 1869, being act No. ia. We pro-
pose to give concisely some of its
provisions.
By this act, the State Assessor is
made the Collector of both State and
Parish taxes, Before proceeding against
any Taxpayer, he is required to give
him twenty days notice of the amount
of taxes due by him. Section 81. In
case of failure to pay, the Collector is
required, after thirty days notice, to
seize and sell "any property" to pay
the tax and costs Of collection. All
courts are inhibited from "enjoiuing or
otherwise interfering with State Collec-
tors in The discharge of their duties, in
collecting licences or taxes under this
law" Section 63. Should the Collector
fail to sell the property seized, for want
of bidders, he is required to send a
description Of the property to the
Auditor of Public Accounts, who will
sell the same in New Orleans after
thirty days notice. Section Ga. Col
lectors making sales for taxes are author
Used to give a title in the name of the
State of Louisiana to all persons pur-
chasing property sold in pursuance of
of this law, and such title shall be held
and recognised by all courts in this
State as valid in law" Section 65.
In all cases of vacant property, or
when the owners are unknown or absent,
and have left no agent, the Collector is
required to apply to the District or
Parish Judge, to appoint a Curator ad
hoe, upon whom notices shall be served
for thirty days as in other cases.
Should the property thus seized, sell
for more than the tax and costs, the
Collector is required to pay the surplus
into the State Treasury, as in cases of
abandoned lands. Section 66. In the
sale of lands, the Collector is required
to have them divided into lots of from
ten to fifty acres, according to article
1872 of the Constitution. Section 6s.
Real property, sold for taxes, is redeem
able within one year from the day of
sale, by the owner, upon payment to the
party purchasing, of the amount Of the
purchase money, with fifty per cent.
additional and all COSTS" If the land
is not redeemed within the year, the
Auditor, or the proper showing. "shall
tLereupon issue a deed of sale, with
complete and full title, in the name of
the State Of Louisiana, to the purchaser,
under his seal of office, which deed shall
vest the title completely and fully in
the said purchaser, or his heirs, and
shall be recognized by all courts of this
Section g..
On the first of December the Collec-
tor is required to make out his "Delin-
quent List" of unpaid taxes. under oath,
to be recorded in the Office of Recorder,
who shall register the same within
ffteen days, and send a certified copy
the Auditor. Section ~. And
within ten days after, OR by the 25th of
the Collector is required to
make his final settlement with the
Auditor, under the penalty Of arrest
md criminal prosecution by the Auditor,
IS well as civil proceedings against him
md his sureties. Section IS. The
Delinquent List" furnished as above,
hall be registered by the Auditor of
Accounts, which will vest title
n the State to all the lands returned in
he list. This title can only be i'm
,eached by proving that the tax had
,een actually paid before the list was
eturned to the Recorder. Il Section rs.
this case, the Auditor is required to
Five a quit claim, on behalf of the State
the party improperly returned as a
8 delimqmeat." Section 70. g. il.
Besides the quit claim just provided
or, any ".delinquent," whose land has
,een. forfeited to the State, may redeem
t, by paying to the Treasurer of the
State, the taxes due, and all other taxes
m the land subsequently accrued, and
per II, cent. damages, and IS per
'ent. additional for every year or part
hereof, after one year. This require
nent having been complied with, the
Auditor is. compelled to furnish a " re-
zemptiom certificate under the seal of
ais office Section 80. After two years,
should these forfeited lands not be
redeemed, they vii. be, sold annually on
he first Monday in May OF each year,