The south-western. [volume] (Shreveport, La.) 1852-1870, 1869-03-24

I
of Orleans SHALL by twenty days publication IN the
official Journal in English, in the manner PROVIDED Tor
ndical advertisements give public notice OF the pace
at which he viii be present from the hours OF nine An
to three P NJ fer the purpose OF receiving payment
from all persons indebted for taxes, which collectors
shall begin on the first day of February of each year
after which delay the property of any person. whether
resident or nonresident who shall have omitted OF
neglected to pay his taxes shall be dealt with as here
] matter provided, and it shall be the duty OF every
State collector throughout the State to add to the isl
of assessments and to be assessed by two prop
erty holdes property taxable object omitted IN
the list and he shall proceed to collect the tax due
/ thereon, after having obtained special written au
tlorisaton therefor from the Auditor OF Public Ac
counts.
SEC G3 Be it further enacted, etc, That in all cases
of neglect or refusal pay their licenses or taxes o.
any description, by any person. hrm company or cor
poraon doing business in this State the Auditor shall
be, and he is hereby empowered to order state coiec
tors after ten days written notice. to close Up sucf
establishments of places business, until the ndebt
edness to the State together with all COSTS fully set
tied and after thirty days from date OF closure OF sucf
place of business if the taxes or other indebtedness
to the State, together with all costs is not fully set
tied the Auditor shall order the State collectors tf
sell all property found belonging to such denquets
and after deducting licenses taxes, as the case may
be- and all costs to hand over the remainder to tie
defautng party Provided, That where the property
so found is of pershable nature; the collector may
| sell five days after seizure.
SEC Ga Be it further enacted, etc. That in case oil
refusal neglect Of property to pay their taxes
the tax collector SHALL after twenty days written no
tice in any city corporate town, and thirty days IN
any parish to the of the property assessed, his
agent attorney in fact seize and sell any property
real personal rights or credits, belonging to such
defauting taxpayer without process of court and all
costs of such seizure ard sale shall be borne by the de-
taulting taxpaver and all courts are prohibited and
restrained from cnoning otherwise interfering with
State Collectors in the discharge of their duties, in
collecting licenses taxes under this law.
SEC G5 Be it further enacted, etc, That when a
State Collector shall fail to sell any real property III
the parish where it is situated, he shall Immediately
send full and minute description OF such property
with all its metes and boundaries to the Auditor OF
Public Accounts who, after thirty days notice In the
official Journal shall sell such property to the highest
bidder at public auction in the city OF New Orleans.
SEC &C. Be it further enacted, etc, That State Col
ectors shall be, and that they are hereby authorised
to give title in the of the State of Louisiana to
all persons purchasing property sold IN pursuance OF
this law and such title shall be held and recognised
by all courts in this State valid in law, for which
title the State Collector shall be allowed two dollars,
to be paid out Of the proceeds of sale.
| SEC CT. BE it further enacted, etc, That in all
of vacant property, Or when the owners are I'M
known absent AID have left no AGENT the taxes on
which property have not been paid the parish or dis
rict Judge shall on the application of the collector,
|
ad hoe upon whom notice shall be served; and IT with
in thirty DAYS after said notice, the taxes not paid
the State Collector shall seize and sell said property as
provided in section sixtythree and after deductng
for taxes penalty and costs, the collector shall return
the balance into the State Treasury, in cases OF
abandoned lndSmade and provided
SEC G6 Be it further enacted, etc, That all real
property sold under the provisions of this act shall &c
redeemable by the their legally authorised
agents within year from the day OF sale, upon pay
men to the party purchasing at the State Collector
sale of the amount of the purchase money, with hty
per cent addonaand all costs, after which time, ii
not redeemed the State Collector Of the parish in which
the property is situated SHALL upon application OF the
purchaser Of such property, send detailed statement
of the to the Auditor OF Public Accounts, accu-
raclv describing all the metes and boundaries together
with The of each tract and the price paid, and
the Auditor shall thercupon issue deed Of sale with
complete and full title, i'll the name OF the State OF
louisiana the purchaser, under his seal of office
which deed shall vest the title completely and fully III
the said purchaser or his heirs, and shall be recog
Missed bv all courts of this State; for which services
the Auditor shall be entitled TO the same lees as in the
redemption of lands.
SEC. 60 Be it further enacted, etc, That all lands
sold in pursuance of this act shall be divided up in
cordance with article 32 of the Constitution of Louis
lana, adopted March 2, 1868, and according to law.
Sec. TO- Be it further enacted ETC.. That all persons
interfering attempting to interfere with State Col
ectors in the discharge of their duties prescribed
by this act shall be liable to fine and imprisonment,
at the discretion Of the court of their district.
Sec. H. BE it further enacted, etc, That the Coec-
tor shall demand payment of all assessed
companies incorporated not, from the president,
secretary agent, other officers of such companies,
and paid shall proceed the collection thereof
in the manner as in other cases.
SEC a. Be it further enacted, ETC., That il any per-
son owing any taxes has removed from one parish in
this State to another not leaving sufficient property
to pay his taxes the collector to whom the taxes are
due shall be authorised to make the BILL and GER
tfy the correctness of the same, under OATH and for
ward it the collector of the parish to which the said
delinquent taxpayer has removed or may have proper
tv whose duty it shall be to proceed to the collection
of the amount dae, liz the same manner as provided III
| the case of resident delinquent taxpayers.
| SEC. rs. Be it further enacted etc. That every col
ector of shall deliver the person paying the
same receipt specifying the particular property OF
which such tax shall have been paid for what year
| and the date of such payment.
SEC. "A. Be it further enacted, etc. That all State
collector be and they are hereby required to marx
on their respective yols of assessment the word paid
against the Of every taxpayer who has paid hi
or her taxes.
SEC IS. Be it further enacted, etc, That on the frs
day of December of each year the State collectors
shall make ont their delinquent lists of unpaid taxes
under OATH send the to the recorder Of their
spectve parishes, who shall within fifteen days record
the same and send certified copy to the Auditor 0
Public Accounts. In the cities and parishes of Or
leans and Jefferson the State collectors shall return
their delinquent lists to the Auditor on or before thu
fifteenth day of December of each year All STATE
collectors failing comply with this section shall for
, felt one-ha of their commissions.
The following oath shall be attached to all dein
quent lists:
L., tax collector of - parish or parisl
or district do solemnly affirm that the
on the lands lots in the above list have not beer
paid by the owners thereof for the year - that
have received part Of the same and that after dill
gent inquiry have found other property liable t.
seizure and sale for the same. So help God.
: Tax Collector
Parish.
Sec e. Be it further enacted, etc., That all Stat
collectors shall make their final settlement with til
! Auditor within ten days from the fifteenth of Decenl
her; and any collector failing to comply with this
ton shall be subject to arrest and crmnal prosecu
ton by the Auditor, as well civil prosecution
against him and his securities.
SEC II. Be it further enacted, etc. That the lis
and veriGcaton when fled in the office of the Audito
of Public Accounts. shall be entered by him OIL a rec
ord kept for that purpose and shall vest, from tn
the day of fling title to the lands and lots therein
returned to the State Of Louisiana, which shall be i'm
peachabe only on proof that taxes for non-paymen
+ whereof the lands returned forfeited had bee
u list to the recorder.
!, SEC IS Be it further enacted, etc, That if an
collector shall fail Or neglect make settlement !,
) provided for in this law and pay the due tut
the treasury and obtain the TFeasurers receipt there