New Orleans Republican., 1873-06-04
NOTICE TO TAXPAYERS.

In order that delinO uent taxpayers may not be
misled By the nsrepre sentations OF peTsoAs hos
tile to the State government and in order that no
tenable excuse NAV remain when the enforce ment
of the collection of back taxss together with the
penalties attached thereto, is begun. make the
following full statement of the law and the course
which must be pursued by all revenue oftceIs OF
the State:
At the close of each wear lists of ali unpaid taxes
due in that year are as 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 name is on those lists is de
lrquent' from the date OF such recordatlon, and
must pay penalty of twenty. five per cent on the
amount of taxes SO recorded against him for every
year during which such taxes remain unpaid.
These are the penalties referred to by act No 80,
approved March IA, 1873, and which are remtted
by that act in all cases where such delinquent
taxes are paid previous to June a. 1873 In case Of
the non payment of such delinquent taxes prisr to
the fourteenth of June the delinquent Will be com
PEELED pay these penalties, together with the or
dinary costs and charges incident to the cole ction
by legal process OF the current taxes.
After the fourteenth of June the collectors will
be required TO proceed Immediately with the col
lection of such delinquent taxes under section one
of act No. A. of 1873, which reads as follows
SECTION /. Be il enacted by the Senate and House
of Representatives OF the State OF Louisiana ID
General Assembly cOntened, That in case of re-
fusal or neglect of any person against whom prop
erty is assessed to pay the taxes thereon within
required by law, the tax collectors may give ten
days written or printed notice 10 the owner or
agent of the property assessed TO pay sald tax,
after which delay, if not fully paid the said tax
collector may make seizure of such property by
recording description of the same with the
| amount due in the mortgage book OF the parish
hLvC ~ Gcvsr saI opHn nY he r.
recOrdation shall proceed to seN said property
without legal process to pay said tax and all law
full costs after advertising three times within ten
days in the Official journal and in the country par
ishes where such publications can Dot 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
taxpayer the same shah be seized TO satisfy such
claims in preference to real estate.
In where personal property is not found, he
| (rhe tax coliector) will be required to proceed
| under the last clause of the same section, winch
| reads as follows:
and have other due judicial processes courts Of
| competent jurisdiction in the name OF the State
provided, that N all such cases he be represented
by the law officer OF the State.
Section sixty one of act No. ~ of 1871 known az
the revenue law of 1871 is modified by the above
act and section to this extent viz: the latter per
mits seizure and sale, after recordation, without
further process in the city of New Orleans IN the
| same manner in the country parishes The
recordation of delinquent lists has been held by
our Supreme Court to he sufficient legal prOce Il
Xest the title to property against which taxes
recorded in the State.
| The penalties accruiGg against delirquent tax
payers fixed by section sixtynine OF act No. 4
| Of 1871 which reads as follows:
SEC. Co. BE it ulther enacted, etc, That if any
person interested in any lot lands forfeited t(
the State shall after the Gate OF the collector re
turn paw to the Treasurer of the State or to the
tax collector charged with the collection of the
| tax for which said property was forfeited, The
taxes for which the same were returned, and al
the taxes subsequently accrued on such land ant
| twenty-five per centum damages thereon, ane
twenty-five per centum additional for every veal
part Of year after one year, the Auditor upoI
person a certificate of redemption Of the same
under the seal of his Office, which shall be held
and taken as evidence of the redemption of suci
lands.
| Every effort has been made by the revenue #
GERS of the State during the past eighty days, tt
| acquaint delinquent taxpayers with the law, an,
10 ena bic them TO discharge their Obligations t.
the State without annoyance or costs of suit ant
very large collections have been the result. TIL.
d disbursement of these collections has materially
| enha need the credit of the State. The balance o
the large delinquent list must be collected ID oIde
to meet the past due obligations of the State ant
if not paid before act No. 46 expires collection vii
| be enforced by such means the law provides.
CHARLES CLINTON,
ALL