New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-29

same snail be seized to satisfy such claims
| IN preference TO real estate. The tax collector
may II necessary, bring suit and have other
| due judicial processes in courts of cOmpe
| tent jurisdiction in the name of the State
| provided, that in all such cases [hel be re-
presented by the law officer of the State.
SEC. :. 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 do
| ing business in this State, the tax collector
shall give ten days written or printed no.
uce to such delinquent taxpayer TO pay
| such licenses, if such delinquent can De
| found; otherwise the notice shall be given
| by publication for ten days in the official
| journal, II there be one in the parist; If
| there be no official journal published in the
! parish, the notice may be posted at the
courthouse door, and il at the expiration of
said notice the license. together with the
costs, be not fully paid, the tax collector
NAV. without any judicial formality, pro
coed to seize and sell, after ten days
adEeFuseMent. the property, rights
| ami credits Of such delinquent
taxpayer. or so much thereof
| OF as may be necessary to satisfy the
claims OF the State, as aforesaid, together
with all legal costs and charges. Tie tax
collector may. when represented by The
proper law officer of the State. obtain from
OA4J SO"Ab VI ptCtllJ JuiIhhlttIpH IL Tue
name Of the State, witt of injunction
against any person who may not have paid
his license, restraining any such person
from pursuing his business CT 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
ali suits for licenses and other taxes, State
or municipal, shall. for whatever amount,
he hPnu pbt haforu rho Sunariop I0is-r:or
Court
SEC. 3. Be it further enacted, et.. That
all causes which may be commenced here.
alter III any of the courts OF this State, in
which 1t is sought to enj0in or delay the
collection OF any licenses or taxes what
ever, whether State or parish. general or
special imposed by competent authority,
shall be regarded as preference cases. and
the court shall proceed to final trial and de-
termination Of the same at the earliest mo.
ment compatible with the ends Of Justice
and tax collectors shall not be liable for
damages for prosecuting such cases, and
upon dissolution of any injunction here.
after granted TO enioin or delay the collec-
.Ion OF any such taxes SO levied or imposed
upon any person or property III this State
the court ordering such Injunction TO be dis
solved shall enter decree against the per
son or persons suing out the same, and bis
or their securities on their injunction bond
for the sum of one hundred per centum on
the amount of all taxes, the collections of
which was so delayed or enjOined. and all
cost of suits ard said DEGREES shall be en-
forced as other DEGREES are enforced, and
the money collected and paid into the
proper treasury.
SEC. 1. Be il further enacted, etc, That
the tax collectors shall be and they are
hereby authorized TO give title IN the
name OF the State of Louisiana to all per
sons purchasing property sold in pursuance
OF this act, and such title shall be held in
and recognized by all courts of this State as
valid in law. for which title the tax cOlIec
:Or shall be allowed fee of two dollars:
upon the presentation of title SO given to
the district court or parish court ii shall be
the duty of the judge to order the sheriff to
put such persons i'll possession OF the prop
eIty SO purchased by him.
SEC. >. BE it further enacted, etc, That
n cases OF vacant property. or when the
owners are unknown or absent, and have
left no known agent. the taxes on which
property shall not have been paid. the
parish or district judge shall. on the appli-
cation OF the tax collector. appoint a cura-
TOR ad hoe, upon whom notice shall be
served, and il within ten days after said
notice the taxes are not paid, the tax col
lectOr may seize and sci! said property
without process OF court, according to the
mode prescribed 10y section one Of this act.
and after deducting from the proceeds Of
any sale the taxes due, together with al! !
penalties. costs and charges, the Surplus |
shall be deposited i'll the treasury - .hr |
credit Of the owner Of such property. ana
no curator ad hoe appointed un.irr TINS act !
shall receive any other compensation than !
two dollars i'll each case where "a sale is Ell |
tected.
SEC. 6. Be il further enacted, .tc, 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 he redeem |
able by the owners thereof or their legally |
authorized agents within six months trCln
the date of sale, upon payment TO The party |
purchasing at the tax collectors sale OF the
amount OF the purchase money with fftv
per centum additional and all costs; after
which time, if not redeemed, the party so
purchasing may present the tax COLI ctor's .
title of said sale to the Auditor of Public
Accounts as evidence Of such tax collectors
sale, and demand title to such rruperty.
and the Auditor Of Public Accounts shall
thereupon issue a deed of sale with com.
plete and full title, IN the name 81 he $tate |
OF Louisiana, to the purchaser under hi seal
OF office, which deed shah vest tn. title
and fully in the said pur. aser
or his heirs, for which services the Auditor
shall be entitled to fee of .wo dollars.
SEC. :. Be it further enacted, etc. fla.
If any person owing any taxes ha. removed
from one parish to another not leaving s,.:.ii-
Gent properly to pay his taxes. he .sl
lectOr 20 whom the taxes are due shal. J..
authorized 70 make ogt the bill in duplicate,
and certify TO the correctness of tie SAINT
under oath, and forward the duplicate To
the Auditor. and the original 70 the tax
collector OF the parish to which Tie SAID de-
lnquent taxpayer has removed. and in
which he may have property. whose duty
I shalt be to proceed to the collection of
he amount due N the same manner as is
provided IN the Ease OF resident Ge.inquent
taxpayers.
SEC. s. Be j: further enacted. ,,c,. That
he taxpayers who are now or shall become
by the non-paymPnt of taxes on |
eal estate as IL provided for in this act: |
md shall have been so returned upon the !
oils of the tax collector TO the Auditor of !
public Accounts. the Auditor shall publish
Il the othclal journal OF the parish in which
uch delinquent resides. or by public no. :
ice when there Is no official journal by
hree insertions within zen DAYS, the name,
esidence of and amount due from such de-
lnQuen. taxpayer, and such Gplinuuen-
axpayer shall. after thirty DAYS. forfeit
Il. RICH. TO bring suit or be a witness for
IT in his own behalf before any Justice, par
81, district or state court; and every court | {
aving jurisdiction within the State shall i
eny and refuse 10 issue civil process Of !
ny kind or nature whatever in his own $
ame or for hi. own benefit, until he shall, .
resident of the parish OF Orleans, have j
rocured from the Auditor of Public Ac- I
cunts, or, II a resident of country parish, +
rom the tax collector thereof, certificate | 7
citing forth that al such claims for delin. a
uent taxes and costs thereon against raid !
elinquent taxpayer have been paid.
SEC. 9. Be i. further enacted. etc. Tina, :
J. a: any OF the sales for The non-paymeRt t
licenses or taxes prnYided To-. il, thia ont | j