New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-15

To enforce the payment of taxes due The
State. providing for the seizure and sale
OF the property OF delinquent taxpayers.
and regulating the proceedings against
them and against their property and
tenants.
SECTION /. Be it enacted by the Senate
and House of Representatives of the State
OF Louisiana in General Assembly CONVEX ell,
That in case of refusal or neglect OF any
person against whom property is assessed,
10 pay the taxes thereon within ten days
after the expiration of the public notice
required by law, the tax collectors may
give ten days written or printed notice 10
the owner or agent of the property as
sessed TO pay said tax, after which delay,
if not fully paid. the said tax collector
NAV make a seizure of such property by
recording a description of the same with
the amount due in the mortgage BOOK OF
the parish where it is situated, and on tie
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 to satisfy such claims
i'll preference to real estate. The tax collector
may, if 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 hel be re-
presented by the law officer of the State.
SEC. ,. Be it further enacted. etc, That
in all cases OF neglect or refusal TO pay
their licenses. of any description. by any
person, firm. company or corporation DO
ing business in this State, the tax collector
shall give ten days written or printed no.
tice 10 such delinquent taxpayer to pay
such licenses, if such delinquent can be
found; otherwise the notice shall be given
by publication for ten days in the official
journal. if there be one in the parish; If
there be no official journal published in tho
parish. the notice may be posted at the
courthouse door, and If at the expiration OF
said notice the license, together with the
costs, be not fully paid. the tax collector
may. without any judicial formaity. pro.
coed 20 seize and sell, after ten days
advertisements. the property, :. rights
taxpayer. or SO much thereof
OF DIS may be necessary TO satisfy the
claims OF the State. aforesaid, together
with all legal costs and charges. The tax
collector may. when represented by the
proper law officer of the state, obtain from
any court of competent jurisdiction. il the
name OF the State, witt Of injunction
against any person " ho may not have paid
his license, restraining any such person
from pursuing his business or calling uHti!
such license is paid. In such cases the
court shall render judgment for the amount
OF the license due. with twenty per cens
special damages. In the parish of Orleans
al! suits for licenses and other taxes. State
or municipal, shall. for whatever amount,
be brought before the Superior D!str:c:
COur:.
SIC. J. Be it further enacted. etc. Tha:
all causes which may be commenced here.
after i'll any of the courts OF this State. n
which it is sought to enjoin or delay tho
collection of any licenses or taxes what.
ever. whether State or parish. general or
special imposed by competent authority.
shall be regarded preference cases, and
the court shall proceed to final trial and de.
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 TO enjoin or delay the coilec.
ton o! any such taxes so levied or imposed
upon any person or property in this State,
the court ordering such Injunction to- be dis.
solved shall enter decree against the per.
son or persons suing out the same, and his
or their securities on their Injunction bond
for the sum of one hundred per centum on
the amount OF all taxes, the collections OF
which was SO delayed or enjoined, and a.!
cost of suits and said DEGREES shall be er.
forced as other DEGREES are enforced, and
the money collected and paid into ne
proper treasury.
SEC. 4. Be it further enacted. etc, Tha:
the tax collectors shall be and they are
hereby authorized TO give title Iini the
name of the State OF Louisiana TO all per.
sons purchasing property sold in pursuance
OF this act, and such title shall 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 o fee of two dollar:
upon the presentation of a title so given 20
the district court or parish court it shall be
the duty of the Judge to order the sheriff 10
put such persons i'll possession of the prop
erty so purchased by him.
SEC. ,. Be it further enacted, etc, Tha.
II cases OF vacant property, or when the
owners are unknown Or absent, and have
lett 10 known agent. the taxes on which
property shall not have been paid. che
parish or district judge shall, on the app.i-
casIon of the tax collector. appoint a cura.
tor al hoe. upon whom notice shal! be
served, and If within ten days after SAID
notice the taxes are not paid, the tax col
Eector may seize and sell said property
without process OF court, according 70 tho
mode prescribed by section one of this acr.
and after deductng from the proceeds OF
any sale the taxes due, together with all
penalties, costs and charges, the surplus
shal! be deposited in the treasury TO the
credit OF the owner Of such property. and
no curator ad hoe appointed under this ac.
shall receive any other compensation than
two dollars in each case where a sale IS ~.
.ected.
SEC. u Be il further enacted, etc. Tina:
all real estate sold hereafter under the pro.
VISIONS of this act, or any other law of ,he
State providing for the sale of the property
OF u6llQUuent taXDaVprS sbal1 he radaaup.