New Orleans Republican., 1873-04-08

tor shall be allowed fee of two dollars;
upon the presentation of title so given to
| the district court or parish court 1t SHAH oe
the duty of the Judge to order the sherlH 10
| put such persons IN possession OF the prop-
| ertv so purchased by him.
| SEC. 5. Be it further enacted, etc, mat
| in cases of vacant property, or When tho
| owners are unknown or absent, ana nave
| left no known agent the taxes on Wnlcn
nronertv shall not have been paid, the
| parish or district Judge shall, on the apph-
| cation of the tax collector, appoint a cura-
| tor ad hoe, upon whom notice snau De
| served. and if within ten days after SAID
| notice the taxes are not paid the tax col
| lector NAV seize and sell said property
| without process OF court, according 10 the
mode prescribed by section one OF this act,
and after deducting from the proceeds OF
anv sale the taxes due, together with all
| penalties costs and charges. the surplus
| shall be deposited in the treasury TO the
| credit of the owner of such property. ana
no curator ad hoe appointed under TINS act
| shall receive any other compensation imam
| two dollars in each case where sale Is ell
| tected.
| SEC 6. Be it further enacted, etc, That
| all real estate sold hereafter under the pro
| visions of this act, or any other law OF the
| State providing for the sale of the property
| of delinquent taxpayers, shall 0e redeem
| able by the owners thereof or their legally
| authorized agents within six months from
| the date of sale, upon payment TO the party
purchasing at the tax collectors sale of the
| amount OF the purchase money with fifty
| per centum additional and all costs; alter
| which time if not redeemed, the party so
purchasing may present the tax collectors
| title of said sale TO the Auditor OF Public
| Accounts as evidence of such tax collectors
| SALE and demand a title to such property,
| and the Auditor of Public Accounts shall
| thereupon issue a deed of sale with COM
plete and full title, III the name Of the State
| OF Louisiana, to the purchaser under his seal
| OF office, which deed shall vest the title
completely and fully in the said purchaser
| or MS heirs, for which services the Auditor
| shall be entitled TO fee of two dollars.
SEC. I. Be it further enacted, etc, That
| if any person owing any taxes has removed
| from one parish to another not leaving suth-
| cient property TO pay his taxes, the col
| lectOr to whom the taxes are due shall be
| authorized to make ont the bill in duplicate,
| and certify to the correctness of the same
| under oath, and forward the duplicate to
| the Auditor, and the original to the tax
! collector of the parish to which the said de-
linquent taxpayer has removed, and in
which he may have property, whose duty
it shall be to proceed to the collection OF
the amount due in the same manner as Is
provided in the case of resident delinquent
taxpayers
SEC. 8. Be it further enacted, etc, That
the taxpayers who are now or shall become
delinquent by the nOn-payment OF taxes on
real estate as is provided for in this act,
and shall have been so returned upon the
rolls of the tax collector to the Auditor OF
Public Accounts the Auditor shall publish
in the official journal of the parish in which
such delinquent resides or by public no.
tice when there is no official Journal by
three insertions within ten days, the name,
residence of and amount due from such de-
linQuent taxpayer. and such delinquent
taxpayer shall after thirty days, forfeit
his right to bring suit or be a witness tor
or in his own behalf before any justice par
sh. district or State court; and every court
having jurisdiction within the State shall
deny and refuse TO issue civil process OF
any kind or nature whatever in his own
name or for his own benefit. until he shall,
if resident of the parish OF Orleans, have
procured from the Auditor OF Public Ac
counts, or, If resident of a country parish,
from the tax collector thereof certificate
setting forth that all such claims for delin
quent taxes and costs thereon against saId
delinquent taxpayer have been paid.
SEC. 9. Be it further enacted, etc. That
if, at any of the sales for the nOn-paymeHt
OF licenses or taxes provided tor in this act. |
the highest price bid for the property so
cient TO pay the licenses or taxes so pro-
ceeded for and the penalties provided for
in such cases, together with all the lawful |
costs. charges and expenses. then in that |
case such bid shall be rejected. But then |
the lawfully authorized person offering
such property Tor sale, may bid the same in |
for the State, and if the Auditor shall con-
firm such purchase the expenses shall be |
paid by the State out of any moneys in the |
treasury not otherwise appropriated; such |
property so bid in for the State NAV be re- |
deemed as in other cases of tax sales. with |
right of redemption.
SEC. TO- Be it further enacted. etc., That |
whenever the real estate OF any taxpayer |
shall be charged with any unpaid tax and |
said real estate shall have improvements |
thereon and shall be occupied by any ten |
ant or tenants of such owner. or il such |
real estate so charged with unpaid taxes |
shall be rented TO any person or persons, |
the tax collector shall give written or |
printed notice to such tenant or tenants in |
forming him or them that the State has |
seized in his or their hands The rent which |
may be due or may be coming due to the |
owner I such property, to the amount OF |
the taxes due the State and all costs and |
penalties. If, after such notice has been /.
given 10 any tenant or tenants. he or they |
pay any such landlord or lessee or owner |
any such rent. without first paving to the !
tax collector the amount OF taxes due the |
State. such tenant or tenants shall become |
liable for all such unpaid taxes and all costs
and charges, and may be proceeded against |
as if originally assessed tor the amount.
When any tenant or tenants shall |
pay to the tax collector out of the |
rent which he or they may owe to the land |
lerd, lessee or owner, the tax collector shall |
give such tenant or tenants receipt for the |
full amount paid and such payment and re-
ceipt shall discharge the debt which such |
tenant or tenants may owe to the landlord, |
lessee or owner to the amount so paid to |
the collector. If any landlord, lessee or |
owner shall thereafter take any legal pro-
ceedlngs against any such tenant or tenants, |
the court before which such proceedings |
are had shall give full force and effect to |
such receipt OF the tax collector when pro- |
duced, and shall discharge such tenant or
tenants for such debt to the landlord, les
see or owner, to the full amount SO paid to !
the tax collector.
SEC. II. Be it further enacted. etc, That |
all laws or parts of laws conflicting with |
this act be and are hereby repealed SO
far as they conflict. This act shall take
effect from and after its passage.
tSigned) CHARLES W. LOWELL,
Speaker of the House of REPRESENTATIVES,
tSignedl G. G. ANTOINE.
Lieutenant Governor and President of the |
Senate.
Approved March II, 1879.
lSigned) WILLIAM P. KELLOGG,
Governor OF the State Q. louisiana.
a true COPY: