The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-13

l days written or printed notice to the own
) er or agent of the property assessed, to pa
; said tax after which delay, ifnot fully paid
/ the said tax collector may make seiznr
Of such property by recording description
of the same, with the amount due, in tn
mortgage book Of the parish where it i
, situate, and on the fourth day after suc|
recordation, shall proceed to sell said prop
erty, without legal process, to pay said ia,
and all lawful costs, after advertising thre
times within twenty days. in the officia
journal, and in the country parishes wher'
such publication cannot be made, by pub
lie notice for such twenty days
SEC. 59. Be it further enacted, etc Tha
all causes which may be commenced here.
after in any of the courts of this State, il
which it is sought to enjoin or delay the
collection of any licenses or taxes whatever,
whether State or parish, general Or special,
imposed by competent authority, shall be
regarded as preference cases, and the court
shall proceed to final trial and determna-
ton of the same at the earliest moment
compatible with the ends of justice And
upon disso ution of any Injunction here
after granted to enioin or delay the collection
of any such taxes SO levied or imposed up
on any person or property in this State, the
court ordering such injunction to be dis
solved shall enter a decree against the per-
son or persons suing out the same, and
his Or their securities or their injunction
bond, for the sum of twenty per centnm on
the amount of all taxes, the collection of
which was so delayed or enjoined, and all
costs of suit and said DEGREES shall be en-
forced, as other DEGREES are enforced, and
the money collected and paid into the
proper treasury.
| Sec. So Be it further enacted, etc,
| That the tax collectors shall be and they
are hereby authorized to give a title, in
| the name of the State of Louisiana, to all
| persons purchasing property sold in pur-
suance Of this act, and such title shall be
held and recognized by all courts in this
State as valid in law, for which title the
tax collector shall be allowed a fee OF two
dollars
Sec 60. Be it further enacted, etc, That
in all cases of vacant property, or when the
owners are unknown or absent, and have
left no known agent, the taxes on which
property shall not have been paid, the par
ish or district judge SHALL on the applica-
ton of the tax collector, except in the city
of New Orleans, appoint a curator al hoe.
upon whom notice shall be served, and if,
within twenty days after said notice, the
taxes are not paid, the tax collector may
seize and sell said proper Y, without process
OF court, according to the mode prescribed
by section fifty:seven Of this act and after
deducting from the proceeds Of any sale the
taxes due, together with all penalties, costs,
and charges, the surplus shall be deposited
in the treasury, to the credit of the owner
of such property; and no curator ad hoe
appointed under this act, shall receive any
other compensation than two dollars in
each case where sale is effected
Sec 81. Be it further enacted. etc, That
in the city of New Orleans the tax collector,
may, after delay Of twenty days from the
expiration Of the public notice hereinbefore
provided for, bring such through the Attor-
ney General, in the name of the State, for
all unpaid tax bills and licenses, who shall
at once proceed to collect the sane before
the Fonrtb District Court for the parish of
Orleans, or before the Eighth District Court
for the parish of Orleans The process
shall be summary, and during the pendency
of the suits, the parties may be enioned
from proceeding in their respective calling
or vocation, and their property provision
ally seized, TO await the issue and satisfy
the judgment to be rendered, if the same
be in favor Of the State.
The Attorney General shall be entitled to
fee Of five per centum upon the amounts
collected, to be taxed with the costs, and
paid BY defendant.
Sec. g. Be it further enacted, etc, That
all real estate sold hereafter under the pro-
visions of this act, Or any former revenue
act, shall be redeemable by the owners
thereof or their legally authorized agents,
within two years from the day of sale, upon
payment to the party purchasing at the tax
collectors sale of the amount Of the pur-
chase money, with fifty per centum a1d-
tional, and all costs :; after which time, if
not redeemed, the party so purchasing
may present the tax collectors title of said
sale to the Auditor of Public Accounts, as
evidence of such tax collectors sale, and
demand a title to such property and the
Auditor of Public Accounts shall thtreupon
issue deed Of sale, with complete and f1Il
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
for which services the Auditor shall he en-
titled to fee of two dollars.
Sec. &c. Be it further enacted etc, That
all lands sold in pursuance Of this act shall |
be divided in accordance with article one
hundred and tfirty-two of the constitution,
and the cost of the survey for the purpose
of division shall be borne by the party pur-
chasing. ...s.,..-.. .,. .... s..s. .~
Sec. 81. Be it further enacted, etc, That
if any person owing any taxes has removed |
from one parish to another, not leaving snf.
ficient property TO pay his taxes, the COL
lector to whom tae taxes are due shall be
authorized to make oat the bill, and Ger
tify to the correctness of the same, under
oath, and forward it to the tax collector OF
the parish to which the said delinquent tax
payer has removed, and In which he may
have property, whose duty it shall be to
proceed to the collection of the amount due,
Ia the same manner as is provided in the
case of resident delinquent taxpayers.
SEC. 65. Be it further enacted, ETC., That
if at any of the sales for the n-paynientI
,f licenses or taxes, provided for in this act,
The highest price bid for the property SO
offered for sale should be an amount INSULT /
:ient to pay the licenses or taxes SO {pro.
,eeded proceed for, and the penalties pro-
rided for in such case, together with all
awful costs, charges and expenses, it shall
De at the option of the Auditor, to whom
such cases shall be, without delay. report d
3y the tax collector, to ronfrm or annul
uch sales; and the expenses incurred in
;ases where the sale has been annnllel as