New Orleans Republican., 1873-03-26

| II not fully paid, the said tax collector
J may make a seizure of such property by
recording description OF the same with
the amount due III the mortgage book of
! the parish where 1t is situated, and on the
| fourth day Of such recordatiOn shall pro-
! ceed TO sell said property without legal pro
cess to pay said tax and all lawful costs,
| after advertising three times within ten
! days in the official Journal, and in the coun-
| try parishes where such publications can
not be made by public notice for such ten
| days; provided, that when personal prop
| erty sufficient in amount is found to satisfy
| the States claim against such taxpayer, the
! same shall be seized 10 satisfy such claims
IN preference toreal estate. The tax collector
| may. II necessary, bring suit and have other
! due Judicial processes in courts of cOmpe
| tent jurisdiction in the name OF the STATE:
provided, that in all such cases ihel be re-
! presented hy the law officer of the State.
| SEC. :. Be it further enacted. etc, That
! in all cases oI neglect ur refusal TO pay
! their licenses. of any description, by any
| person. trm, COMPANY or corporation do.
! ing business in this State. the ia. collector
! shall give ten days written or printed NO
! tice 10 such delinquent taxpayer to pay
! such licenses, If euch delinquent eau be
| found: otherwise the notice snail be given
! by publication for ten days in the official
| journal il there be one in the parish. 4
there be no official Journal published in The
parish. the notice may be posted AZ the
| courthouse door. and ii at the expiration OF
! said Dotlce the license, 10 yethtr with the
costs. he no: fully paid. the tax collector
NAV, without any iudicia! fOrmality. pro
| ceed TO seize and sell. after ten days
advertisement. the property. rights
and credits o: tuch delin4uen.
taxpayer. or much thereO:
| of ar may be necessary to satisfy the
| claims OF the State, as aforesaid, together
| wv u Il rs lr,H, .hap, -,
| collector may. when represented by :he
, proper law officer OF the State. obtain irOlu
! any court OF competent jurisdiction, IN the
| name OF the State. wilt of injunction
against any person who may not have paid
!; his license. restraining any such person
| from pursuing his business or calling until
! such license is paid. In such cases the
court shall render Judgment for the amoun.
| o! the license due. With twenty per cen.
| special damages. IL the parish of Orleans
| al suits FOR licenses and other taxes, State
! or municipal. shall. for whatever amount.
be brought before the Superior District
| Court,
SEC. ,. Be it further enacted, s;a.. Tia,
/ al causes which may be commenced here
| after i'll any of the courts of this State i'll
! whlGh II is sought TO en]Oin or delay the
. collection OF any licenses or taxes what
| ever, whether State or parish, general or
| special imposed by competent authority,
! Shall be regarded as preference cases, and
| the court shall proce cd TO final trial and dc.
/ termination of the same at the earliest mo.
ment compatible with the ends of justice
(; and tax collectors shall not be liable for
; damages for prosecuting such cases, and
, upon dissolution of any Injunction here
, after granted 10 eDjoin or delay the colec-
; IiOn OF any such taxes so levied or imposed
! upon any person or property in this State.
| the court ordering such injunction 70 be dis
! shall enter "A terrnt. ST
| son or persons suing out the same, and bis
! or their securities on their injunction bond
! for the sum OF one hundred per centum on
! the amount Of all :aX's. 1he collections Of
; which so delayed or enjoined, and all
! cost of suits and said DEGREES shall be en-.
forced as other decIees are enforced. and
the money collected and paid int" the
! proper treasury.
| SEC l. BE il further enacted, etc, That
! the tax collectors shall be and they are
| hereby authorized 70 give a title Ilni the
| name of the State OF Louisiana to all per.
! sons purchasing property sold IN pursuance
! Of this act and such title shall tie held in
and recognized by all courts of this State as
! valid IN law. for which title the tax colec
| tor shai! be allowed fee of two dollars:
! upon the presentation of a title so given 70
! toe district court or parish court it shall be
; the duty Of the Judge to order the sheriff TO
| put sucl. persons in possession ct the prop
, SEC. >. ij9 il further enacted, etc. That
! i'll eases 81 vacant property, or when the
: owners are unknown or absent. and have
: LETT no known agent. the taxes on which
! property shall Dot have been paid. the
! parish or di-tTir: judge shall, on the appli-
| cation of the tax collector. appoint :. cur8.
| tor ad hur. upon whom notice shall be
| served, and If within ten days after said
| notice the taxes are not paid. the tax 60!
| iector may seize and sell said property
without process o! count, acC0rdlng - the
| mode prescribed by section one Of this act.
and alter deducting from the proceeds OF
! any sale the taxes due, together with al!
penalties. .usts and charges. the surpiu.
! shall be deposited III the treasury TO the
credit of the Ownet ct such property, and
! no curator ad boc appointed under this act
! shall receive any Olhe. compensation than
! two dollars Il each rss. where a sale Is Ell
! tacted.
, SIC BE il further enacted. &C.. That
AL real estate sold hereafter under the pro
visions Of this act, or any other law of the
State providing tor ,h- sale of the property
, of delinquent taxpayers, shall he redeem-
able by tie owners thereof or their legally
aut hJrized agents within six months trOIu
, the Date OF sale, upon payment to the party
purchasing al the tax collectors sale OF the
amount OF the purchase money with fifty
! per c.ntum additional and all costs: after
/ which tine. Ii not redeemed, the party 50
purchasing may present the tax cullt ct"f :
. title OF SAID Fac to the Auditor of PuHiS ,
Accounts as evidence Of such tax collector
sale, and demand Il ':'Ic 10 such property.
! and the \ IdifcT % Puhlic accounts shall
tnpreupun .ssi." trrd %; sale with conn
plete and tul! :Iy!e, n the name Of 'he State
of Louisiana. 70 .E. purchaser under hls sea.
OF office VIII i deed .hai vest the title
completely and fully in the said purchaser
II,