Semi-weekly Louisianian. [volume] (New Orleans, La.) 1871-1872, 1871-08-03

on every hundred dollars of valna-
ton, shall thereafter be fixed and
assessed, as, together with other
revenues of the city, may be neces-
sary to meet said estimated liabili-
ties and expenditures. The adop-
ton of said detailed estimate shall
he considered as the appropriation
of the amount therein stated, for
the purposes therein stated, and
the Administrator of Public Ac-
counts shall not audit, nor shall the
Administrator of Finance draw or
sign any check upon the Fiscal
Agent therefor, of any claims, un-
less appropriation therefor has been
duly made in accordance with this
act.
Sec. II. BE it further enacted, etc,
That the taxes assessed and levied
by yirtue of this act, on the prop
erty, real or personal, of any per-
son or corporation, arc hereby de-
clared to bo Lien and privilege
upon said property, to date from
the first day of August of the year
for which they may be assessed,
any alienation thereof or incum-
brancc thereon notwithstanding
and said lien or privilege shall OK
ist in favor of the city of Shreye-
port, for the respective amount of
taxes assessed, until the same shall
be fully paid; and the same shall
be paid in preference TO all mort
cages and membranes other than
taxes due the State; and il the Ii
cense 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, tho city of Shreveport, upon
affidavit made by any officer there
of that said tax, commonly known
as q license, has not been paid by
the person liable therefor, shall
have Il lien in the nature of a les
sor's privilege upon the personal
property Of the person SO in de-
fanlt, and, on application made, q
writ of provisional seizure shall is
sue, out of any court of competent
jurisdiction, in favor OF said city,
and said property SO seized pro-
visionally shall be sold in satisfac-
ton of said tax.
Sec. 13. BE it further enacted. etc,
That all tax licenses and dues i'm
posed by the city of Shreveport, or
dne to the same, and not paid on
the thirty-frst day of July, shall be
exigible after thirty $50 days pub
lication in the official journal, when
the amount claimed is five hun
dred $500 dollars, in the parish
court; when over five hundred dol
lars $500 dollars in the district.
court. And the only process ne
cessary for judgmetsa upon said
claims, bill or dues shall be said
publication. Upon the said pro-
duction and fling of said claims,
bills OF dues in the appropriate
and competent court, and the >s-o-
duction of proof of publication,
Judgment shall be Immediately
rendered in favor Of tue city, and
against the delinquent taxpayer or
debtor. 1t shall be the duty of the
administrators the department of
finance to flo said bills and proof
in the appropriate court immedi-
ately after said publication and to
superintend said proceedings, under
the advice of the city attorney, and
collect the proceeds of the judg-
ment, 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 proceedings had, IN
cludinS judgment and execution, in
each case filed. And the sheriff
shall be allowed the sum not ex-
ceeding 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 its proper representative
any court of competent jurisdiction
shall enjoip the said person Or per
sons so liable to pay a license tax,
and who shall refuse Or neglect to
pay the same, from continuing to
carry on such business or profes-