New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-06-05
NOTICE TO TAXPAYERS.

In order that delinq uent taxpayers may not be
mised by the misrepre sen tations of persons hos
tile to the State government, and in order that no
te ma bic excuse may remain when the enforce ment
of the collection of back taxes together with the
penalt ies attached thereto, is begun, ! 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 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.
lnquent' from the date Of such rec0rdatlon, and
must pay penalty of twenty. five per cent on the
amou Mt of taxes recOrded'against him for every
wear during which such taxes remain unpaid.
These are the penalties" referred to by act No. 46
approved March IA, 1878, and which RENTED
by thst act in all cases where such delinquent
taxes paid previous to June IA, 1873 In of
the non. payment of such delinquent taxes prer 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 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
VI ACT NO. ~ u 1919, WHICH Ttdus DIS IOllONs:
SECTION l. Be it enacted by the Senate and House
of Representatives OF the State of Louisiana in
General Assembly convened, That in case of re-
ftsal 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 OF
agent of the property assessed to pay said 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
where il is situated, and the fourth dag of such
recordation shall proceed to sell 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 not be made by
pubic 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 shall be seized to satisfy such
claims in preference to real estate.
In cases where personal property is not found, he
(the tax coEector) will be required to proceed
under the last clause of the same section, which
reads as follows:
The tax collector may, if necessary, bring suit
and have other due judicial processes courts of
competent jurisdiction in the name of the State;
provided that III all such he be represented
by the law officer of the State.
Section sixty-one of act No ~ of 1871 known as
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
Supreme Court to he sufficient legal process to
vest the title to property against which taxes are
recorded in the State.
The penalties accruing against delinquent tax.
payers are fixed by section sixty of act No. AZ
Of 1871, which reads as follows:
SEC. 60. Be it further enacted etc, That if any
person interested in any lot or lands forfeited to
the State shall after the date of the collector re-
turn pay 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
the taxes subsequently accrued on such land and
twenty-five per centum damages thereon, and
twenty five per centum additional for every wear
or part Of year, after one year the Auditor upon
proof thereof shall execute and deliver to such
person a certificate of redemption of the same
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
acq uaint delinquent taxpayers with the law, and
to ena BILE them to discharge their obligations to
the Sta tie without annoyance or costs of suit and
very large collections have been the result. The
disbur sement of these collections has materially
enha need the credit of the State. The balance Of
the large delinquent list must be collected IN orde,
to meet the past due obligations of the State, and
if not paid before act No. 46 expires collection will
be enforced by such means the law provides
CHARLES CLINTON,
;ea On