New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-03-15

posed Oy this act Will only DC the apprO-
pirate form of license, signed by the Au-
dltOr and Treasurer, as aforesaid, and pro-
cured, filed up. and signed by the tax col
lector lawfully issuing the same. And it
shall be the duty of each person carrying
on a trade profession or occupation liable
to a tax as aforesaid, to hang up the license
therefor in a conspicuous place, visible to
all, in his place of business. And any per-
sen ncglecting or refusing so to exhibit his
license, IN manner aforesaid, shall pay IL
fine of twenty dollars for each contraven-
ton.
SEC. 81. Be it further enacted, etc, That
every tax collector receiving the assess
ment rolls shall proceed to collect the taxes
therein mentioned. For that purpose each
tax collector, outside of the city OF New
Orleans, shall give twenty days public no
tice to each taxpayer, resident i'll his parish.
OF the place or places in his parish at which
he will be present, from the hours OF nine
o'clock A. NJ to three o'clock =. NJ. OF each
day, for the purpose OF receiving from ali
persons indebted for taxes and licenses.
Each tax collector i'll the city of New Or
leans shall, by twenty days publication in
the official journal, in the manner provided
for judicial advertisements, give public no
tice OF the place at which he will be present
from the hours Of nine o'clock A. NJ. TO
three o'clock r. NJ, for the purpose OF re-
ceiving payment from all persons indebted
for taxes. Such collections shall begin on
theirs. day of February of each year, after
which delay Of twenty days, as aforesaid,
the property of any person, whether resident
OF non resident, who shall have omitted or
neglected to pay his or her taxes, shall he
liable to be dealt with rs hereinafter pro
vided. And it shall be the duty OF every
tax collector throughout the State, after
having received assessment roll, to add
to the list of assessment, and caused to he
assessed, by two competent persons, any
taxable property omitted in the list; and he
shall proceed to collect the tax due thereon
in the same manner as in other cases.
SEC. So BE it further enacted. etc, That
in ali cases Of neglect or refusal to pay their
licenses, of any description, by any person
firm, company or corporation DONG bnsl-
ness in this State, the tax collector. except
in the city OF New Orleans, may give ten
days written or printed notice to such de-,
Hnquent taxpayer, to pay such license; ana
if, at the expiration of said notice, the H.
cense together with all costs, be not fully
settled, the tax collector may, without any
legal formality, proceed to seize and sell,
after ten days advertisement, the property.
rights and credits of such delinquent tax
payer or SO much thereof as may be neces-
sary to satisfy the claims of the State, as
aforesaid, together with all legal costs and
charges.
SEC. 81. Be it further enacted, etc, That in
case of u refusal or neglect OF any person
against whom property is assessed to pay
the taxes thereon within twenty days after
the expiration of the twenty days public
notice, the tax collector, except i'll the city
Of New Orleans, may give twenty days
written or printed notice to the owner or
agent Of the property assessed, to pay said
tax, after which delay, if not fully paid.
the said tax collector may make "a seizure OF
such property by recording description OF
the same, with the amount due, i'll the
mortgage book Of the parish where 1t Is
situate and on the fourth day after such
recordation, shall proceed to sell said prop
erty, without legal process, to pay SAID tax
and all lawful costs, after advertising three
times within twenty days, in the Offclal
journal, and in the country parishes where
such publication can not be made, by public
notice for such twenty days.
SEC. 50. Be it further enacted, etc. That
all causes which may be commenced here
after in any of the courts of this State, III
which it is sought to enjOin or delay the col
lection 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 determine
ton of the same at the earliest moment com
patible with the ends of justice. And upon
a dissolution of any injunction hereafter
granted to enjoin or delay the collection OF
any such taxes so levied or imposed upon
any person or property in this State, the
court ordering such injunction to be dis
solved shall enter q 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 ccntum on the
amount of all taxes, the collection OF which
was SO delayed or enjOined, and all Costs OF
shit: and said DEGREES shall be enforced as
other DEGREES are enforced, and the money
collected and paid into the proper treasury.
SEC. 50. Be it further enacted, etc. That
the tax, collectors shall be and they are
hereby faiithorizcd to give a title. in the
name Of the State of Louisiana, to all per
sons purchasing property sold in pursuance
of this act, and such title shall be held and
recognized by all courts i'll this State as
indt1u in law, for which title the tax col
head ofhall be allowed fee of two dollars.
povdras DOVE it further enacted, etc, That
tricks Cbur vacant property, or when the
- Hicb M. unknown or absent, and have
left 10 i,I5wn agent, the taxes on which
property shall not have been paid, the
parish or district judge shall, on the applica.
ton OF the tax collector, except III the city
of New Orleans, appoint a curator ad 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 property, without process
of court, according to the mode prescribed
by section tifty-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 de-
posted in the treasury, to the credit OF the
owner Of such property; and no curator al
hoe. appointed under this act, shall receive
any other compensation than two dollars in
each case where a sale is effected.
SEC. 81. Be it further enacted, etc, That
in the city of New Orleans the tax cOllec-
tors may, after delay of twenty days from
the expiration of the public notice herein
tie attorney General, in the name
of the State, for all unpaid tax
bills aud licenses, who shall at once
proceed to collect the same before the
Fourth District Court for the parish OF Or
leans. 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 enJolned
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
II 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 Dilr