New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-06-13
NOTICE TO TAXPAYERS.

IN or der that delinquent taxpayers may not be
mised by the Misrepresentation of persons hos
tile 0 the State government and in order that no
te ma Bile excuse may remain when the enforce ment
of the collection of back taxes together with the
penalt es attached thereto, is begun, l make the
folio wing full statement of the law and the course
which must be pursued by all revenue officers OF
the State:
At the close Of each year lists Of all unpaid taxes
due in that year are. required by law, recorded
by the various parish recorders and by the re.
cOrder Of mortgages in the city of New Orleans.
Every person whose is those lists is de.
linquent' from the date of such recordatlon, and
must pay penalty Of twenty-five per cent Oh the
amOu Mt of taxes recorded against him for every
year during which such taxes remain unpaid
These are the penalties" referred to by act No. 49,
approved March II, 1873, and which are RENTED
by that act in all cases where such delinquent
taxes paid previous to June a. 1873. In case o;
the non. payment Of such delinquent taxes prier to
the fourteenth of June. the delinquent will be com.
PEELED to pay these penalties, together with the
binary costs and charges incident to the cole cton
by legal process Of the current taxes.
After the fourteenth of June the collectors will
be requ red to proceed Immediately with the col.
lection of such delinquent taxes under section one
o: act No. Al of 1873. which reads as follows:
SECTION !. Be it enacted by the Senate and House
of Representatives Of the State of Louisiana in
General Assembly convened, That in of re.
fusal or neglect OF any person against whom prop
erty is assessed to pay the taxes thereon within
ten days after the expiration of tie public notice
required by law, the tax collectors may give ten
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 fax
collector may make seizure of such property by
recording description of the same with the
amount due in the mortgage book of the parish
hAv ay,An fhat
recordatiOn ehali proceed to sell said property
without legal process to pay said tax and all law.
fu costs, after advertising three times within ten
days II the official Journal and in the country par.
ishes where such publications can not be made by
public notice for such ten days; provided. that
when personal property sufficient in amount is
found to satisfy the States claim against such
payer the same shall be seized to satisfy such
claims in preference to real estate.
IN cases where personal property is not found, he
tthe tax coliector) will he required to proceed
under the last clause Of the same section, which
yeads as follows:
The tax collector may, il necessary. bring sui.
and have other due judicial processes il courts of
competent jurisdiction in the name of the State:
provided, that in all such cases he, be represented
by the law officer of the State.
Section sixty one OF act No. u of 1871 known as
the revenue law Of 1871 is modified by the above
act and section 10 this extent viz the latter per.
mits seizure and sale. after recordation. without
same manner as in the country parishes. The
recordaticn of delinquent lists has been held by
Supreme Court to DE sufficient legal process to
vest the title to property against which taxes are
recorded in the State.
The penalties accruins against delinquent tax.
payers are fixed by section sixty nne Of &C: No. u
of 1871. which reads as follows:
SEC. 6s. Be il further enacted, etc. That II any
person interested in any lot lands forfeited to
the state shall, after the date of the collectors
tn m, pay TO the Treasurer of the State, the
tax collector charged with the collection of the
tax for which said property forfeited, the
ia Xes for which the same were returned and all
the taxes subsequently accrued on such land and
tw enty-fve per centum damages thereon and
twenty five per centum additional for every wear
or part Of year, after year the Auditor upon
proof thereof, shall execute and deliver to such
person certificate of redemption of the same
under the seal of his Office which shall be held
and taken as evidence Of the redemption of such
lands
Every effort has been made by the revenue Off
GERS of the State, during the past eighty days. TO
acc uaint delinquent taxpayers with the law and
to ena BILE them to discharge their obligations to
the State without annoyance or costs of suit, and
very large collections have been the result The
disl.ur sement of these collections has materially
enhanced the credit of the State. The balance of
the large delinquent hist must be collected IN order
to meet the past due obligations of the State and
if not paid before act No. as expire. collection will
be enforced by such means as the law provided
CHARLES CLINTON.
ie4 ~. Up Auditor.