The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-04-05
The Tax Law.

SECTlON L. De IL enacted by the Sen-
ate and House of Representatives of the
State of Louisiana in General Assembly
convened, That in case of refusal or ne
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 ten days 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 make a seizure of
such property b~yrecOrding a description
of the same with the amount due III the
mortgage book of the parish where it is
situated, and on the fourth day of such
recOrdatiOn shall proceed to sell said
property without legal process to pay
said tax and all lawful costs, after ad-
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 in amounts 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 collect0rmay, if Unnecessary, bring
suitandhave other duejudicial processes
Ill OUll Vi NO4IpCUCILb Jul SNAiSIlOh IL
the name of the State provided, that in
all such cases [hel 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 corporation
doing business in this State, the tax col
lectOr shall give ten days written OF
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, or so much
thereof as may be necessary to satisfy
the claims of the State, as afOresaid,'t O-
gether with all legal costs and charges.
The tax c~Ollectormay, when represented
by the proper law officer of the State,
obtain from any court of competent ju-
risdictiOn, in 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, o whatever amount
be brought before the Superior District
/ Court.
SEC. 3. Be it further enacted, ETC.,
That all causes which maybe commenced
hereafter in any of the courts in this
State, in which it is sought to enjOin OF
delay the collection of any licenses OF
taxes whatever, whether State or parish.
general 0E.special imposed by competent
authority, shall be regarded as prefer
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 fol
prosecuting such cases, and upon a dis
solution OF any Injunction hereafter
granted to enj0in 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
dissolved shall enter a decree against
the person or persons suing out the same
and his or their securities Oh their in.
junction bond for the sum Of one hund,
red per centum on the amount of al
taxes, the collections of which was st
delayed or enjOined, and all cost of suit
and said DEGREES shall be enforced a.
other DEGREES are enforced, and themOn
ey collected and paid into the prope.
treasury. -..
:, SEC. 4. Be it further enacted, etc.
That the tax collectors shall beand the!
are hereby authorized to give q title fin
the name of the State of Louisiana to al
persons purchasing property sold in 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 It'll,
the tax collector shall be allowed a fe,
of two dollars; upon the presentation O
a title so given to the district court O.
, Judge to order the sheriff to putsuch per
SONS in possession of the propertys opVr
: chased by him.
: SEC, 3. Be 1t further enacted, etc.
Thatin cases of yacantproperty, or Whel
the owners are unknown or absent, AMI
have left no known agent, the taxes OF
which property shall not have been paid
< the parish or district judge shall, on tn,
application OF the tax collector, appOin
a curator ad hoe, upon whom notice shall
, be served, and if within ten days affte
, said NOTICE the taxes are not paid, tin
tax collector may seize andsell said prop
erty without process of court, accOrdins
) to the mode prescribed by section one O
J this act, and after deducting from tn
proceeds OF any sale the taxes due, to
; getherwith all penalties, costs andcharg
, es, the surplus shall be deposited in til,
treasury to the credit of the owner O
: such property, and no curator ad hoe ap
pointed under this act shall receive an,
! other compensation than two dollars i
, each case where a sale is effected.
: Sec, 6. BE i5 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 edeemable by the owners there
or their legally authorized agents within
six months from the date of sale, upOl
I payment to the party purchasing at thJ
: purchase money with fifty per centun
I additional and all costs; after whicl
time, il not redeemed, the party SO Dur
! chasing may present the tax collector
title of said saletothe Auditor of Publ
Accounts asevidence of such tax collect
or's sale, and demand q title to sue
property and the Auditor of Public Ac
counts shall theregp0a issue a deed D
sale with complete and full title, in TIN
name Of the State of Louisiana, to th
purchaser under his seal of Office, Whic]
deed shall vest the title completely AM
fully in the said purchaser OF his heirs
for which services the Auditor shall b
entitled to o foe of two dollars,
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