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

the highest price bid for the property so
offered for sale should be an amount INSULT
Gent to pay the licenses or taxes so pro
ceeded] proceed for, and the penalties prOvid-
ed TOR in such case, together with all lawful
costs, charges and expenses, it shall be at the
option of the Auditor, to whom such cases
shall be, without delay, reported by the
tax collector. to confirm or annul such
sales: and the expenses incurred in cases
where the sale has been annulled, as we'll
as the deficiency of expense in cases where
the sale has been confirmed as aforesaid,
shall be charged to the State, and to be
paid ont of any moneys in the treasury not
otherwise appropriated. But all such ex-
pcnses CIR deficiencies OF expenses, as the
case may be, shall operate as lien and
privilege on the real and personal property,
present or future, of the person against
whom the same is assessed. and be inscribed
in his name on the mortgage records OF the
recorder of the parish III which such prop
crty was seized.
SEC. &c. BE it further enacted, etc, That
on the second Monday Of November III each
year it shall be the duty of every tax col
lcctOr in every parish of the State to render
to the parish recorder thereof, and III the
city OF New Orleans to the recorder OF
mortgages, list, in alphabetical order. of
the names of the owners of all lands or
lots within his parish or district. on which
all taxes and penalties due by such owner
have not been paid, or fully realized by a
sale of the property assessed; ana ne shail
distinctly set forth that, after diliGent IN
uuiry, he could not find other property lia-
Bile to seizure and sale sufficient to pay the
taxes due, which list shall contain a de-
scription of the lands and lots as set forth
in his assessment rolls. The following oath
shall be attached to such list:
IN COLLECTOR Ot nlrlSh
or district, do soicmnly swear that the
taxes on the lands OF lots in the above list
have not been paid by the owners thereof
for the year -; that | have received no
other part of the same as herein set forth,
aud that after diligcnt inquiry, l have
found no other property liable to seizure
aud s;i lie for the same. SO help me God.
A Is, Tax Collector,
SEC. ~. BE it further enacted, etc, That
the parish recorder Of each Of the parishes
of this State, other than the city OF New
Orleans upon the return Of such list, with
the oath or affirmation aforesaid, shall
within ten days thereafter, record the same
and send a certified copy to the Auditor OF
Public Accounts. In the city of New Or
leans the said delinquent list shall be re-
corded and sent to the Auditor of Public
Accounts, on or before the second Monday
OF December of each year, with a proper
certificate thereto affixed. Any recorder
refusing or failing to iuscribe on his record
Of mortgag the forfeiture thus incurred
by such Lands or lots N the names OF the
owners thereof. shall forfeit and pay to the
State an amount equal to the total amount
of taxes due on the list he refused or ne
elected to record. u
SEC. Is. Be it further enacted. etc, That
the said delinquent lists, or copies and veri-
tications. when so filed in the office of the
Auditor of Public Accounts. shall be entered
by him on a record kept for that purpose
aud shall vest, from the day of filing, a title
to the lands and lots therein returned, in the
State OF Louisiana, which shall be ilnpeach
able only on proof that taxes for non-pay.
mcnt whereof the lands We're returned for
teited had been in fact paid to the collector
before the return of the lists to the recorder.
SEC. 50. BE it further enacted. etc, That
if any person interested in any lot or lands
forfeited to the State shall after the date
of the collectors return. pay to the Treas
urer of the State or to the tax collector
charged with the collection of the tax Tor
which said property Was forfeited. tie
taxes for which the same were returned.
and all the taxes subsequently accrued on
such land, and twenty-five per cent dam
ages thereon. and twenty-five per centuhl
additional for every year or part OF a year.
after one year. the Auditor. upon proof
thereof. shall execute and deliver to such
person a certificate of redemption ot the
same, under the seal of his office, which
shall be held and taken as evidence of the
redemption OF such lands: and the lands,
with the nlme of the person redeemln- the
same, and the amount paid. shall be entered
Oh his record of the lands across the
entry of the same; and tie Auditor shall
nt
erty. from the owner thereof. for such GER
titcate, the sum of two dollars, and no
more.
SEC. 20. Re it further enacted, etc. That
every collector Of taxes shall deliver to
the person paying the same Il printed re-
ceipl specifying the particular property on
which. and the purpose for which such tax
shall have been paid. for what year, and
the date of such payment.
SEC. II. BE it further enacted, etc, That
all tax collectors are hereby required to
mark on their respective rolls of assessment
the word '.pad" opposite the name of every
taxpayer who has paid his or her taxes. 1t
is furthermore made the duty of tax col
lectors to enter in a book or books, to he
provided by the State Auditor, and kept 10y
them specially for the purpose, ali moneys
received by them in payment OF taxes and
licenses. The entries so made shall give the
date of payment, the name OF the person
so paying, the nature of the tax or license
with the year for which the payment Is
made and the amount paid. together with
such penalties. costs and charges as may
have been incurred; and Il failure on the
part of the tax collectors to SO mark Their
assessment Tolls or to prepare and keel
such books as aforesaid, will subject them
to a fine of one thousand dollars, to be sued
for and recovered by the district attorney
authorized to act
SEC. -. Be it further enacted, etc, That
on the production of the receipt OF the tax
collector. duly made and bearing date prior
to the tax collectors return, as herein re
uured. for the taxes for the year i'll which
any of the said lands may have been re
turned delinquent. the Auditor of Public
Accounts shall furnish the owner of sucl
receipt a quit claim OF Ike title of the State
under such return of the collector, ano
shall recharge the tax collector with tht
taxes allowed thereon and costs, together
with fifty per cent damages, to be collected
as any other tax for which such tax col
lector may be in default.
SEC. -. Be it further enacted, etc, That
the recorder shall be paid on the warrant o.
the Auditor of Public Accounts, duly regis
tered in his office, at the rate OF twenty
cents per hundred words for each deiln
Guent list, in full compensation; but the
Auditor of Public Accounts shall not ISSUE
his warrant FOR such compensation unlcs
the recorder present to him a certificate 1o
the amount due him for such service.
SEC. -. BE it further enacted, etc. Tina
the several collectors of taxes, III maxim:
their returns to the Auditor OF Public Ac
counts of moneys collected tor State taxes
to be paid into the treasury. shall state sep
arately in such returns the amount OF th
general tax, and each of the special take
so collected; also, the amount collected 10
poll tax and for licenses, and for such othe