New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-16
New Orleans, March Is, 1873.
Act No. 46-Relief of Delinquent TAI xpay-
ers-impOrtaUt Opinion of the Audit
sr.s Solicitor.

Act No. 46-Relief of Delinquent TNxpay-
ers-Imp0rtaUt Opinion of the audit
er's Solicitor.
The following correspondence is published
for the information of those who are inter
ested in availing themselves Of the benefits
of act No. 46. OF 1873. renting interest
and penalties on back taxes paid within
ninety days after the approval of the act:
New ORLEANS, March -, 1873.
Hon. Charles Clinton, Auditor Public Accounts:
SIR-Am to understand by act No. i6.
prOmul gated in this mornings REPUBLICAN,
that all penalties and costs for delinquent
taxes are remitted, especially costs where
suits have been entered! Please state, also,
who pays costs OF suit of the delinquent
taxpayers of 1870. Please answer by bear
er. and Oblige.
Yours respectfully.
JOHN GARSTkAMP.
Tax Collector Sixth District.
Respectfully referred TO Auditors Solicit
OF tor opinion.
CHARLES CLINTON, Auditor.
AUDIT0R's OFFICE,
View Orleans March H. 1879.
Hon. Charles Clinton, State Auditor:
In reply TO the communication, OF this
date, OF John Garstkamp, tax collector
Sixth District, I respectfully submit the
following views as to the extent and scope
of act No. 46, approved March IA, 1873
The act applies 70 all delinquent tax
payers of every past year, no exception
whatever being made. 1t relieves such de-
linquent taxpayers who pay their taxes
within ninety days after the passage of the
act from the payment of the interest and
penalties" prescribed in the revenue law of
the State and the various amendments
thereto. They are not, however, relieved
from the payment of 'cOsts and charges"
which have accrued against their property
IN virtue of any proceedings authorized or
required by law. Costs of suits, recOrds-
ton of delinquent lists, and fees for Audi
tors certificates of redemption, are among
the ''costs and charges" which delinquent
taxpayers are not relieved from paying by
&C: No. 46. OF course, it follows that costs
of suits against delinquent taxpayers of
1870, as well as of other years, musr be y"
by the delinquents themselves
What are "interest and penalties =
clearly indicated in the acts prescribing
them, and costs and charges, when pro
vided for or mentioned are specifically and
separately referred TO. 1t can not te as
sumed, unless specifically go stated in the
act, that the State intended TO pay costs
which accrued through the default OF tax
PAYERS, as it would Oe doing il tn. latter
were relieved from the payment Of those
costs-they must be paid by somebody. II
the State should assume them. then, be-
sides remitting interest and penalties, it
would be discoupting the delinquents taxes
to the amount OF those costs, and q special
appropriation would bs required 10 meet
the deficiency, results which were evidently
not contemplated by the Legislature.
Interest and penalties can not, there
fore, be held 60 cover those costs of the
court and fees of officers which have law
fully accrued against the delinquent, but
only those amounts, viz: fifty per centuG,
twenty five per centum or ten per centum,
which are mentioned in the law as Inter
est" or penalties
Respectfully yours,
Auditors Solicitor.