The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-04-12
The Tax Law

ate and House of Representatives of the
State of Louisiana in General Assembly
convened, That in case of refusal or ne
glect of any person against whom prop
erty is assessed, to pay the taxes there
on within ten days after the expiration
OF the public notice required by law, the
tax collectors may give tendays' written
or printed notice to the owner or agent
OF the property assessed to pay said tax,
after which delay, if not fully paid, the
said tax collector may makea seizure of
such property byrecOrdinga description
of the same with the amount due in the
mortgage book of the parish where it is
situated, and on the fourth day Of such
rccordatiOn shall proceed to sell said
property without legal process to pay
said tax and all lawful costs, after adj
vertising three times within ten days in
the official journal, and in the country
parishes where such publications cannot
be made by public notice for such ten
days; provided, that when personal prop
erty sufficient i'll amount is found to sat
isfy the States claim against such tax
payer, the same shall be seized to satisfy
such claims in preference to real estate.
The tax COllectOrmay, if Unnecessary, bring
suitandhave otherd due judicial processes
in courts of competent jurisdiction in
the nam Of the State provided, that in
all such cases [he] be represented by the
law officer of the State.
SEC. 2. 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 OF Incorporation
doing business in this State, the tax col
lectOr shall give ten days written or
printed notice to such delinquent tax
payer to pay such licenses, if such de-
~linQuent 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 Off
cial journal published in the parish, the
notice may be posted at the courthouse
door, and if at the expiration of said no.
tice the license, together with the costs,
be not fully paid, the tax collector may,
without any judicial formality, proceed
to seize and sell, after ten days adver-
tisement, the property, rights and credits
of such delinquent taxpayer, Of 50 much
thereof rs may be necessary to satisfy
the claims of the State, as aforesaid ,1tO-
gether with all legal costs and charges.
The tax COllectOrmay, when represented
by the proper law officer of the State,
obtain from any court of competent ju-
risdiction, i'll the name Of the State, a
writ of injunction against any person
who may not have paid his license, res
training any such person from pursuing
his business or calling until such license
is paid. In such cases the court shall
render Judgment for the amount of the
license due, with twenty per cent special
damages. In the parish of Orleans all
suits for licenses and other taxes, State
or municipal, shall, for whatever amount
be brought before the Superior District
Court.
SEC. 3. Be it further enacted, ETC.,
That all causes which may be commenced
hereafter in any of the courts in this
} State, in which it is sought to enioin or
delay the collection of any licenses or
! taxes whatever, whether State or parish,
!, general or special imposed bycOmpetent
+ authority, shall be regarded as prefer
t ence cases, and the court shall proceed
} to final trial and determination of the
{ same at the earliest moment compatible
with the ends of justice and tax collect
, ors shall not be liable for damages fo1
) prosecuting such cases, and upon q dis
solution OF any injunction hereafter
granted to enjOin or delay the collection
| of any such taxes so levied or imposed
upon any person or property in this State
the court ordering such Injunction to be
1 dissolved shall enter Il decree against
the person OrpersOnS suing out the same
and his or their securities on their in,
junction bond for the sum of one humid
red per centum ON the amount of all
f taxes, the collections of which was sc
delayed OF enjOined, and all cost of suits
| and said DEGREES shall be enforced al
other DEGREES are enforced, and themon.
ey collected and paid into the proper
q treasury.
SEC. 4. Be it further enacted, etc.
Tbat tho TOW oO1lao+opc shall hoor1 4hnx
are hereby authorized to give a title fin.
+ the name of the State of Louisiana to al
persons purchasing property s0ldin pur.
! suance of this act, and such title shall b.
held in and recognized by all courts O.
+ this State as valid in law, for which titI(
+ the tax collector shall be allowed q fe(
of two dollars; upon the presentation O.
y a title so given to the district court o.
. parish court it shall be the duty of thu
Y judge to order the sheriff to putSuch per
sons in possession of the property sopur
n chased by him.
SEC. 5. Be it further enacted, etc.
, Thatln cases OF vacantprOperty, or Whel
n the owners are unknown or absent, an(
!, have left no known agent, the taxes OF
i which property shall not have been paid
the parish or district judge shall, ON tn,
application of the tax collector, aDnQin
a curator ad hoe, upon whom notice shall
q be served, and if within ten days afte
said notice the taxes are not paid, tn
tax collector may seize and sell said DrOD
erty without process of court, accQrdin.
to the mode prescribed by section one O
this act, and after deducting from tn,
y proceeds of any sale the taxes due, to
" gether with all penalties, costs and charg
eS, the surplus shall be deposited in tn
treasury to the credit of the owner O
such property, and no curator ad hoe aD
pointed under this act shall receive an,
other compensation than two dollars il
each S where a sale is effected.
Sec. 6. Be it further enacted, etc,
That all real estate sold hereafter unde
the provisions Of this act, or any othe
law Of the State providing for the sal
Of the property of delinquent Taxpayers
shall be redeemable by the owners therO
or their legally authorized agents With
4 six months from the date Of sale, upO1
u payment to the party purchasing at tn
tax collectors sale of the amount of tn
purchase money with fifty rser centun
additional and all costs; after whic7
o time, if not redeemed, the party so pur
K chasing may present the tax collector
II title of said saletOthe Auditor of Publ
q Accounts as evidence of such tax collect
Or's sale, and demand Il title to sue
Il property, and the Auditor of Public Ac
counts shall thereupOn issue a deed O
sale with complete and full title, in til
name of the State of Louisiana, to ID
II purchaser under his seal of office, whicl
n deed shall vest the title completely an,
fully in the said purchaser or his heirs
II for which services the Auditor shall b
entitled to a fee Of two dollars.
If SEC: 7. Be it further enacted, etc
c | FT1-4 n $780, oa,,,