The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-03-22

and amount due from such delinquent
taxpayer, and such delinquent taxpayer
shall, after thirty days, forfeit his right
to bring suit or be a witness for or in his
own behalf before any justice, parish,
district or State court; and every court
having jurisdiction within the State shall
deny and refuse to issue a civil process
OF any kind or nature Whatevc~ in his
W name or for his own benefit, until
he shall, if a resident of the parish of
Orleans, have procured from the Auditor
OF Public Accounts, or, if a resident of a
country parish, from the tax collector
thereof, a certificate setting forth that
all such claims for delinquent taxes and
costs thereon against said deliQucnt tax
payer have been paid.
SEC. g.. Be it further enacted, etc,
That if, at any of the sales TO" the non
payment Of licenses or taxes provided
for in this act, the highest price bid for
the property so offered for sale should
be an amount insufficient to pay the IL
ceDseS o. taxes so proceeded for and the
penalties provided for in such cases, to-
gether with all the lawful costs, charges
n expenses, then i'll that case such bid
authorized person offering such property
for sale, may bid the same in for the
State, and if the Auditor shall confirm
such purchase the expenses shall he paid
by the State out of any moneys in the
treasury not otherwise appropriated
such property so bid in for the State may
be redeemed as in other cases of tax sales
with right of redemption.
SEC. 10. Be it further enacted, etc.
That whenever the real estate of any
taxpayer shall be charged with any UNI
paid tax, and said real estate shall have
improvements thereon and shall be Oc-
cupled by any tenant or tenants of such
owner, or if such real estate so charged
with unpaid taxes shall be rented to any
person or persons, the tax collector shall
give d written or printed notice to such
tenant OF tenants infOrminghim or then
that the State has seized in his or theil
hands the rent which may be due or may
be coming due to the owner of such prop.
erty, to the amount of the taxes due the
State and all costs and penalties. If
after such notice has been given to AM
tenant or tenants, he or they pay any
such landlord or lessee or owner any
such rent, without first paying to the ta1
collector the amount of taxes due the
State, such tenant or tenants shall be.
come liable for allsuch unpaid taxes anC
all costs and charges, and may be pro,
ceeded against as if originally assessed
for the amount. When any tenant Of
tenants shall pay to the tax collector on
Of the rent which he or they may owe tt
the landlord, lessee%ar owner, the ta1
collector shall give such tenant or ten
ants a receipt for the full amount paid
and such payment and receipt shall dis
charge the debt which such tenant O.
tenants may owe to the landlord, lessee
or owner to the amount SO paid to tn
collector. If any landlord, lessee O
owner shall thereafter take any lega
proceedings against any such tenant o
tenants, the court before which sucl
proceedings are had shall give full fore,
and effect to such receipt Of the tax col
lector. when produced, and shall dis
charge such tenant or tenants for sucl
debt to the landlord, lessee or owner, t.
the full amounts so paidto the taxcollecto
SEC. II. Be it further enacted, etc.
That all laws or parts of laws contictin!
with this act be and are hereby repealed
so far as they conflict. This act shall
take effect from and after its passage.