New Orleans Republican., 1873-03-25

journal. if there be one in the parish; If
there be no official journal published N the
parish. the notice may be posted az the
courthouse door. and il az the expiration OF
saiG notice the license. together with the
costs. be not fully paid. the tax collector
NAV. wlthOu. any JUDICIAL tormallty. pro
ceed TO .eize and sell. after ten days
and credits o: such delinquent
taxpayer. o. ~ much thereof
o: as NAV .,e necessary 20 satisfy the
claims OF the State. aforesaid. together
with al. legal costs and charges. The tax
collector may, when represented by the
proper law officer Ot the State, obtain from
any court of competent jurisdiction. in the
name of the State. q wit Of Injunction
against any person wnO may not have paid
ais license. restraining any such person
from pursuing his business Or calling unit.
such license :s paid. In such cases the
court shal! render Judgment for the amour.
o: the license due. with twenty per cent
special damages. II the parish OF Orleans
ali suits for licenses and other taxes. State
or municipal. shall. tor whatever amount.
be brought before the Superior Distric.
Court.
SEC. =. Be- /. further enacted. etc. Tha.
al causes which may be commenced here
after IN any OF the courts OF this State. in
collection OF any licenses or taxes what.
eye:. whether State Or parish, general OF
specIa. imposed 0T competent authority.
shal. De regarded as preference cases. and
the court shall proceed 20 final trial and de.
termination of the same at the earliest mo-
ment compatible with the ends OF justice ::
ana tax collectors shall not be liable for
damages tor prosecuting such cases, and
upon dissolution OF any Injunction here
,-nI TnTyO In nIav- 4In, I'll
ton 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 sha. enter a decree against the per-
son or persons suing out the same. and hi.
or their securities on their Injunction bond
tor the sum of one hundred peg eentum on
the amour, of ali taxes, the collection. of
which was so delayed or enloIned, and al!
cost of suits and said DEGREES shall be en-
forced as other dec,ees are enforced, and
the money collected and paid into the
proper treasury.
SEC. l. Be it further enacted. etc, That
the tax collectors shal. be and thew are
hereby authorized 70 give title fin the
name Of the State OF Louisiana TO all per
sons purchasing property sold in pursuance
of this act, and such title shal. be held in
and recognized by all courts of this State az
valid in law. for which title the tax cOllec
tor shall be allowed fee Of two dollars:
upon the presentation of title so given to
the district court or parish court it shall be
the duty of the Judge to order the sheriff 20
put such persons in possession Of the prop
erty 80 purchased by him.
SEC. ,. Be it further enacted, etc. That
in cases OF vacant property or when the
owners are unknown or absent, and have
left no known agent, the taxes on which
property shall not have been paid. the
parish or district Judge shall. on the appli-
cation OF the tax collector. appoint a cura-
tor ad hoe. upon whom notice shall be
served, and if within ten days after said
notice the taxes are not paid, the tax co!
.ectOr may seiZe and sell said property
without process OF court, according to the
mode prescribed By section one 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 deposited in the treasury to the
credit of the owner of such property. and
no curator ad hoe appointed under this act
shall receive any other compensation than
two dollars ID each case where a sale is et-
fected.
SEC. {. Be il further enacted. etc, That
all real estate sold hereafter under the pro
visions OF this act. or any other law of the
State providing for the sale of the property
of delinquent taxpayers. shall be redeem
able by the owners thereof or their legally
authorized agents within six months from
the date Of sale. upon payment TO the party
purchasing at the tax collectors sale OF the
amount Of the purchase money with fifty
per centum additional and all costs after
which time. Il not redeemed, the party SO
purchasing may present the tax collectors
title OF said sale 70 the Auditor of Public
Accounts as evidence OF such tax collectors
sale. and demand q title to such property.
and the Auditor OF Public Accounts shai.
thereupon issue deed OF sale with COM
Dlete and full title. in the name of the State
OF Louisiana 20 the purchaser under his sea,
o: office, which deed shali vest the title
completely and fully N the said purchaser
or his heirs. for which services the Auditor
shall be entitled 10 fee Of two dollars.
SEC. :. Be it further enacted. etc. Tha:
if any person owing any taxes has removed
from one parish 20 another not leaving sutfi-
Glen: property TO pay his taxes. the col
leCtOr 20 whom the taxes are due shall be
authorized 20 make Cgt the bill in duplicate.
and certify to the correctness OF the same
under oath. and forward the duplicate TO
the Auditor. and the original 70 the tax
Of the parish TO which The said de-
Iinquent taxpayer has removed, and IN
which he may have property. whose duty
il shall be to proceed to The collection OF
TIC huC luD tdLILC hIdLi-lCA th7 -
provided in the case Of resident delingUen.
taxpayers.
SEC. 8. Be il further enacted etc. That |
the taxpavers who are now or shall become !
delinquent br the nOn-payment OF taxes on +,
real estate as is provided for IN this act. |
and shall have been so returned upon the |
rolls of the tax collector to the Auditor OF |
Public Accounts. the Auditor shall publish |
in the official journal OF the parish IN which |
such delinquent resides. CT by public no |
.ice when there is no official journal. by |
'lree insertions within ten days, the name, !!
.idence of and amount due from such de- |
| rquent taxpayer. and such delinquent |
taxpayer shall. after thirty days, forfeit |
lis right to bring suit or be q witness for |
in his own behalf before any justice, par.
.h district or State court. and every court |
having jurisdiction within the State shall |
leny and refuse 20 issue q civi; process of |
any kind or nature whatever in his own
name or for his own benefit, until he shall.
if q resident of the parish OF Orleans, have |
procured from the Auditor of Public Ac- |
counts, or, if q resident Of a country parish.
from the tax collector thereof, certificate
setting forth that all such claims for delin-
luent taxes and costs thereon against said
taxpayer have been paid.
SEC. ?. Be il further enacted. etc, That
{, at any of the sales for the On-paymeHt
If licenses or taxes provided for in this act,
he highest price bid for the property so
offered for sale should be an amount INSULT
,ient to pay the licenses or taxes so pro- !
,eeded for and the penalties provided for
II such cases, together with all the lawful
,osts charges and expenses, then in that
.ase such bid shall be rejected But then
he lawfully authorized person offering
uch property for SALE may bid the same in
or the State, and if the Auditor shall con
irm such purchase the expenses shall be
Daid by the State out Of any moneys in the
reasury not otherwise appropriated: such
property so bid M for the State may be re-
eemed as in other cases Of tax sales, with
light of redemption.
SEC. 10. Be it further enacted, etc. That