New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-05-09


be necessary to meet said estimated liabili
ties and expenditures. The adoption o
said detailed estimate shall be considered
as the appropriation of the amount therein
stated, for the purposes therein stated, ana
the Administrator of Public Accounts shall
not audit, nor shall the Administrator o
Finance draw or sign any check upon thu
Fiscal Agent therefor, of any claims, unless
| an appropriation therefor has been duly
made in accordance with this act.
SEC. IL Be it further enacted, etc, Thai
| the taxes assessed and levied by virtue o
this act, on the property, real or personal
of any peHon or corporation, are hereby
declared to be a lien and privilege upon said
property. to date from the first day OF
| August of the year tor which they may be
| assessed, any alienation thereof or IN
cumbrance thereon notwithstanding and
said lien or privilege shall exist in favor oil
the city of Shreveport, for the respective
| amount of taxes assessed, until the same
shall be fully paid; and the same shall be
| paid in preference to all mortgages and in
cumbrances other than taxes due the State;
| and if the license tax, as herein provided,
shall not have been paid by the person
! liable therefor on or before the first day OF
March in each and every year, the city of
| Shreveport, npon affidavit made, by any Off
Ger thereof that said tax, commonly known
| DIS license, has not been paid by the per-
son liable therefor, shall have a lien in the
nature of lessons privilege upon the per
sonal property of the person so in default,
and, on application made, writ of provi-
slonal seizure shall issue, out of any court
! of competent jurisdiction, in favor of said
city, and said property so seized provision
| ally shall be sold dissatisfaction of said tax.
SEC. IL. BE it further enacted, ETC., That
| all tax licenses and dues imposed by the
city OF Shreveport, or due TO the same, and
not paid on the thirty first day 'of July
| shall be exigible after thirty (30) days pub
icatlon IN the official journal, when the
amount claimed is five hundred lS500l dol
lars or less. in the parish court; when over
| five hundred tS3OO) dollars, IN the district
| court And the only process necessary for
Judgment upon said claims, bill or dues,
shall be said publication. Upon the pro-
duction and filing of said claims, bills or
dues, IN the appropriate and competent
court. and the production of proof of pub
LEGATION, Judgment shall be Immediately rem
dered IN favor of said city and against the
delinquent taxpayer or debtor 1t shall be
the duty OF the administrator of the depart
ment OF tiuance to file said bills and proof
IN the appropriate court Immediately after
said publication, and to superintend saiA
proceedings, under the advice of the CITY
attorney, and collect the proceeds of the
judgment and writ in the hands of the clerk
or sheriff. That the clerks of said courts
shall be allowed and permitted to charge
one dollar, and no more, for all proceed
ingss had, including judgment and exc
cutlon, IN each case filed. And the
sheriff shall be allowed sum not exceed
ing one dollar for all processes placed in his
hands in each case, the same not to include
the regular commissions for collecting the
same, or costs Of keeping and advertising;
and upon the prayer of the city, through
tl 1Atnn pnn fa+ir of
petent jurisdiction shall enjOin the said
person or persons so liable to pay license
tax, and who shall refuse or neglect to pay
the same, from continuing to carry on such
business or profession until he shall have
paid the same, and all costs and charges for
the recovery and enforcement of the claim
therefor.
SEC. Ia. Be it further enacted, ETC., That
all property seized and levied upon for non
payment of taxes shall be sold without ap-
prasement and for cash, or so much cash
as Will satisfy the tax, interest and costs
Provided, That for any amount over that
the defendant may direct the sale to be
made on credit, and all property sold under
this act shall be liable to redemption by the
owner, his heirs, legal representatives or
assignees, for and during two wears from
and after the day of sale, by paying in cash
to the purchaser, or party holding under
him, an amount being fifty per cent over
and above the amount of tax, and all costs
incurred by the SALE and the amount of all
taxes paid since the sale.
SEC. 10. Be it further enacted. etc, That
all contracts for public works or for mate
rails or supplies ordered by the Council
when the same exceeds five hundred ($500l
dollars, shall be offered by the administra-
tor OF the department to which such con-
tract pertains, at public auction. and given
to the lowest bidder who can furnish securi-
ty satisfactory to the Council, or the same
SHALL at the discretion of the Council, be
advertised for proposals to be delivered to
the administrator of the department to
which such contract Pertains in writing,
sealed, and to be opened by said admins
traitor in presence of the Mayor and Admin
istrator of Finance, and given to the person
making the lowest proposal therefor who
can furnish security satisfactory to the
Council: provided, that the Council shall, in
either case, have the right to reject all bids
or proposals.
SEC. is. Be it further enacted etc. That
whenever one-fourth of the owners of real
property fronting upon any unbanquetted
street in the city of Shreveport shall, by
petition signed by the petitioner or petit
TONERS and addressed to the Council of
said city, ask for the banquetting of said
street or for any portion thereof, setting
forth the character and quality of said ban
quoting, said Council shall cause said peti-
ton to be published in English in the
official journal of said city for and during
four weeks; and if, at the expiration of
said publication so made of such petition,
majority OF the owners Ofreal property front
Ing on said street or streets or said portion
thereof, shall not, by memorial signed by
the memorialist or memorialists and ad-
dressed to said Council object to the same,
the said Council shall. by resolution or
otherwise, order said banquetting to be
made in accordance with lines and levels to
be furnished by the City Surveyor, and the
whole costs of said banquettes SO made as
aforesaid shall be borne by the owner or
owners of real property fronting on said
banquettes, in equal proportions, according
to the running foot frontage, and in the
event OF the owner or owners of any portion
OF said property so banquetted refusing or
neglecting to pay the proportion so due for
more than sixty days, the same shall con-
stltute a lien and privilege upon said prop
erfS until the said sum so due shall be paid;
provided, the proper proof of the perform,
ance OF the work is made before a com
petent court, when the same shall be re-
corded IN the office OF the Recorder of
Mortgages.
SEC. II. Be it further enacted. etc. That
the City Council may, whenever it shall
deem it to the public interest by ordinance.
provide for the paving, opening or widen
ing OF any street or streets, or any mart
thereof, or In, the construction of a citv
nail, markets, and other structures of puR-
lie necessity and utility, the cost of which
shall be paid by the city; provided, that
whenever the amount or cost of paving said
streets or erecting the structures aforesaid
from to time exceeds the amount of funds