The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-04-19

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 OF in his
own behalf before any justice, parish,
district or State court; and every court
havingjurisdiCtiOn within the State shall
deny and refuse to issue a civil process
of any kind or nature whateve" in his
own nam OF for his W benefit, until
he shall, it a resident of the parish of
Orleans, have procured from the Auditor
of Public Accounts, or, if a resident of Il
country parish, from the tax collector
thereof, a certificate setting forth that
all such claims for delinquent taxes and
costs thereon against said delinquent tax
payer have been paid.
SEC. 8. Be it further enacted, etc,
That if, at any of the sales for the non
payment of licenses or taxes provided
for i'll this act, the highest price bid for
the property so offered for sale should
be an amount insufficient to pay the IL
CensCS n taxes so proceeded for and the
penalties provided for in such cases, to-
gether with all the lawful costs, charges
and expenses, then in that case such bid
shall be rejected. But thenthe lawfully
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 be paid
by the State out of any moneys in the
treasury not otherwise appropriated;
such property so bid for the State may
he 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-
cuplCd 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 a written or printed notice to such
tenant o. tenants infOrminghim or them
that the State has seized in his or their
hands the rent which may bedue OrmaY
be coming due to the OWner of such prop
orty, to hes amount of the taxes due the
State and all costs and penalties. If,
after such notice has been given to any
tenant or tenants, he OF they pay any
such landlord or lessee or owner any
such rent, without first paying to the tax
collector the amount of taxes due the
State, such tenant or tenants shall be-
come liable for all such unpaid taxes and
all costs and charges, and may be pro-
ceCded against as if originally assessed
for 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 landlord, lessee or owner, the tax
collector shall give such tenant or ten
ants a receipt for the full amount paid,
and such payment and receipt shalt dis
charge the debt which such tenant OF
tenants may owe to the landlord, lessee
OF owner to the amount SO paid to the
collector, If any landlord, lessee or
owner shall thereafter take any legal
proceedings 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 col
lector when produced, and shall dis
charge such tenant OF tenants for such
debt to the landlord, lessee or owner, to
the full amounts so paid to the a xcOllector
SEC. Il. Be it further enacted, etc,
That al! laws or parts oflaws conflicting
with this act be and are hereby repealed
SO far as they conflict. This act shall
take effect from and after its passage.