New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-04-03
The Auditor Of Public Accounts, out Of the

the Auditor of Public Accounts, out of the
appropriation made fer that purpose.
SEC. "a. Be it further enacted, etc. That
u shall be the duty of the taxcollectors Of
tne dlherent parishes of the State, and of the
Assessors for the city aud parish of Orleans,
10 maslng their assessment for 1871, and
every two years thereafter, to make an &C.
curate enumeration of the youth of their re-.
spectiye parishes between the ages of six and
ewenty.one years, designating distinctly the
number of each sex between these ages of
SIX and twenty-One in each of the school
districts lnto which the parishes may be d.
v1ded, which enumeration shall be made ct
the time OF the listing of the property for
the assessment the State taxes. The tax
coliector or assessor shall make out dupli-
cate lists OF the enumeration so made, and
deliver one to the treasurer of the parish
Beard OF School Directors, and the other he
snail immediately transmit to the State
superintendent of Public Education. He
Shall receive compensation OF three dollars
Tor every one hundred children enumerated,
Il TO be paid out of the general school fund,
when he shall present TO the Auditor re-
celpt from the State Superintendent for such
list of enumeration; that each assessor for
the city CT New Orleans shall be allowed to
draw one thousand dollars, and the asses
sor right bank five hundred dollars on the
hrst OF April and July in advance 20 be de-
Quoted from their final settlement With the
Auditor of Public Accounts.
COLLECTION or TAXES.
SEC. SIS. Be it further enacted, ETC., That
each tax collector shall procure from the
Auditor of Public Accounts rs many blank
licenses for trades, professions and occupa-
tons, bearing the signatures of the Auditor
OF Public Accounts and State Treasurer, a
there may or are likely to be persons in his
parish or district pursuing the taxed trades,
. professions and occupations. and for that
= purpose shall present TO the Auditor CT Pub
lie Accounts a list of such licenses as may
be required, and receipt for the same within
the 1Est two months of every year, under
the penalty of one hundred dollars. and the
Auditor OF Public Accounts shall furnish
sufficient number Of blank licenses for that
purpose.
SEC. So. Be it further enacted. etc. That
every tax collector receiving the tax lists,
shall proceed to collect the taxes therein
mentioned. For that purpose he shall give
twenty days. notice to each taxpayer resi-
dent in the parish of the amount OF taxes
due by such taxpayer, except in the parish
of sh o shs d ssn i0 tie shall al
all persons tbornel upon the assessment
rolls. with the amount due by each person,
which notice shall be published five times
during period of twenty days, and shall
be deemed legal notice to said persons in
contemplation OF this law. Every tax col
AcStOI vi pax cu cI oIleduS sEdii, ny
twenty days publication in the official jour-
nal, in the manner provided for judicial adj
vertlsements, give public notice of the place
at which he will be present from the hour of
nine A. M. to three P. NJ Tor the purpose of
receiving payment from all persons indebted
Tor taxes, which collections shall begin on
the first of February, of each year. after
which delay the property Of any person,
whether resident or non resident, who shall
have omitted or neglected to pay his taxes,
shall be dealt with as hereinafter provided,
l and it shall be the duty of every tax collec
tor throughout the State, to add to the list
OF assessment, and cause to be assessed, by
two property holders, any property or taxa.
bic object omitted in the list, and he shall
proceed to collect the tax due thereon, after
having obtained a special written authoriza-
ton therefor from the Auditor of Public
Accounts.
Sec. 81. Be it further enacted, etc, That
IN AL cases of neglect or refusal to pay their
Licenses or taxes of any description, oy any
person. firm. company or corporation doing
business IA this State, the tax collector may,
after ten days written notice, institute Ju-
dicial proceedings to close up such estab-
Hshments or places OF business, Until the IL.
oebtedness to the State, together with All
coats, shall have been fully settled. and az!
ter ten days from date of Judgment obtained
against any delinquent. if the taxes or other
Indebtedness TO the State, together with all
costs be not fully settled, the tax collector
may apply for g. writ to execute The Judg-
ment. such suits in the parish OF Orleans
shall be instituted by the Third District
Court, for the parish Of Orleans, and shall
have preference upon the docket thereof
over all other cases.
SEC. IS. Be it further enacted, etc, That
in case OF refusal or neglect OF property
owners to pay their taxes, the tax coll
lector shall, after twenty days written
1 notice in any city or corporate town,
l and thirty days in any parish, to the owner
/ OF the properly assessed, his agent or attor-
! ney in fact, proceed according to law 20 OBJ
4 tain Judgment, and to have seized and sold
| any property, real or personal, rights or
credits. belonging to sucn defauiting tax
4 payer and all costs ofsuch seizure and sale
shall be borne by the party cast in the suit.
SEC. SO. Be it further enacted, etc, That
Il tax collectors shall be and they are hereby
q authorized to give title, in the name of the
= State OF Louisiana, to all persons >purchas-
Ing property sold in pursuance OF this act,
and such title shall be held and recognized
BIZ all courts in this State rs valid IN law, for
which title the Sheriff shall BIO allowed the
usual fee in such cases.
SIC. 60. Be it further enacted, ETC., That
III ali cases of vacant property, or when the
owners are unknown or absent, and have
left no agent, the taxes on which property
shall not have been paid, the Parish
or District Judge snail, on the lnstl-
tuition of suit aud the application OF the
tax collector, appoint curator dd noc, upon
whom notice shall be served, ard If, within
thirty days after said notice, the taxes shall
not have been paid, the tax collector
shall prosecute the case to judgment and
execution, as in cases Of abandoned lands
made and provided.
SEC. 81. Be it further enacted. etc, That
all Lands and real property sold under the
provisions of this act, shall be redeemable by
The owners thereof, or their legally author.
lied agents, within two years from the day
of sale, upon payment to the party purchasing
at The tax collectors sales of the amount OF
the purchase money, with fifty per cent addl-
tioual and all costs. after which time, II not
redeemed, the tax collector of the parish or
district in which the property Is situated
shall, upon application of the purchaser OF
euch property, send detailed statement OF
the same to the Auditor OF Public Accounts,
accurately describing all metes and oounda-
RES, giving sections or lots or parts there
OF, and townships and ranges, together with
the amount of each tract. and the price
maid. and the Auditor of Public Accounts
snail thereupon issue deed OF sale, with
complete and full title, in the name OF the
state of Louisiana, to the purchaser, under
his zeal of office, which deed shall vest the
title completely and fully in the said pur
cbaser. or his heirs, and shall be recognized
as urirna facie evidence by all courts Of this
State.
SEC. S. Be it further enacted, etc, That
all lands sold in pursuancetof this act or at
any other judicial este, shall be divided IN
accordance with article one hundred and
thirtvtuvo nf the constitution and the cost