New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-06-11
NOTICE TO TAXPAYERS.

In order that Gelin9 tent ia xpdyers may not be
nlsled ay tie misrepresentation OF persons hos
tie to the State government, and Ill Order that
re Ma Die excuse may remain when the enforce nlent
OF the collection of back taxes together with the
penalt es attached thereto, is begun. I make the
folio wing t!- statement of the law and the course
which must be pursued by all revenue officers OF
the State:
a. the close Of each year lists of all unpaid taxes
due i'll that year are, required by law, recorded
by the various parish recorders and by the re-
Corder of mortgages in the city OF New Orleans.
Every person whose name is OF those lists is de.
l1Quent' from TIE date o. such reCordation and
mUse pay penalty OF twenty-five per cent en- the
amount OF taxes SO recorded against him tor every
veir during which Such taxes remain unpaid
These are the penalties referred to by act No As
approved March Il, 1875 and which are RENTED
oy that act IL al. cases where such delinquent
taxes are paid previous to June H. 1873 IL case of
the non payment OF such delinquent taxes prior to
the fourteenth Of June the delinquent Will be com.
PEELED to pay these penalties together with the Or
binary costa and charges incident to the collection
by lega. process OF the current taxes.
After the fourteenth OF June the CO i.ctc,s viii,
DC re4ul red 20 proceed Immediately with the col.
lection OF such delinquent taxes under section one
OF &C. Nc. 4. OF 1879, which! reads as fol.owx
SEc-toS l. Be il enacted by the Senate and House
% Representatives ct The STATE of Louisiana in
'ienera- Assembly convened That in case Of re-
II. sa! or nes'ec; OF any person against whom prop
erty - assessed to paw the taxes thereon within
ten days after the expiration of tie public notice
rec ui!ed by law, the tax collectors may give ten
DAYS written or printed notice 70 the owner or
agent Of the property assessed to pay said tax
after which delay /. lot fully paid. the said tax
collector may make a seizure of such property by
recording a description OF tie same with the
amount due N the mortgage book OF the parish
where il is situated, and the fourth dav OF such
recordatOn shaI proceed to sell said prOperrv
without legal process to pay said tax and all law.
IL! costs, after advertising three times within ten
days IN the official journal, and IN the country par.
isles where such publications not be made hv
public notice tor such ten DAYS; provided tha.
when personal property sufficient in amount IS
found to satisfy the States claim against such
taxpayer, the same shall be seized to satisfy such
Claims il preference 20 real estate.
Il cases where persona a. property is not found he
ttle tax colieoto-l viii be required TO proceed
Under the last clause of the same section wnici.
reads as follows:
The tax collector may, il necessary. bring suit
and nave other due Judicial processes courts OF
competent jurisdiction In the name of the state:
provided that IN al such eases heI be represented
by the law officer OF The State.
Section sixtY-one of act No. ~ of 1871 fknovu az
tie revenue law of 1917 is modified by the above
act AID section 70 this extent viz the latter per.
m.ts seizure and sale. after recordatio., without
further process il the city ot New Orleans in the
same manner as il the country parishes The
ieoo idat!Oi OF Delinquent lists has been held by
or Suplena Court &c be sufficient legal process to
ves- he title TO propert! against wh:c,. taxes axe
recorded IL the State.
The pena-ties acc:Uinc against DELINQUENT tax.
PAYERS are txed By section six:y-n.e OF act No ~
o. 1871. which reads as follows:
SEC. 60. Be it further enacted etc, That If any
the State shall after the date Of the collectors re-
IL n, lay 70 the Treasurer Of tue State CT TO tha
ia Y collector charged with tie COliec. ION of the
tax tor which said property was forfeited the
"a A.s Tor winch the same were returned, and all
4. taxes sl,DseC Ient.y accrued on such land ami
tWcntT-tVe per ceiltliri additional fer every year
OF part 81 year after one wear the Auditor UDN
PROOF thereof, shall execute and deliver 10 s;lcn
person i certificate Of REDEMPTION OF the same
under the sea. OF III. office Which sha! be held
4-d taken as evidence OF the redemption OF sucl
lands
Every effort Las beer made by TIE revenue Off
ce:s OF the State, during the past eighty days to
acc Ua;n. delinquent taxpayers with the law. and
20 ena bic them 20 discharge their Obligations to
the Sta te without annoyance costs OF suit aa1
very lirse collections have been tie result The
disbursement Of these collections has materially
eila need the credi. Of the State. The balance @:
the Large delinquent list must be collected ia order
to meet the past due bligatiors OF the State and
# no. paid before act No. as expires collection vii!
De enforced oy such means as the law provides.
CHARLES CLINTON.
;es y.