The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-03-29
The Tax Law

proved by the Governor, and promulga-
ted, on the subject of taxes. Every tax
payer should examine it carefully:
SECTION l. Be it enacted by the Sen
ate and House of Representatives Of the
State OF Louisiana in General Assembly
convened, That in case of refusal or ne
glect of any person against whom prop
erty is assessed, to pay the taxes there
OF within ten days after the expiration
Of the public notice required by law, the
tax collectors may give tendayS written
or printed notice to the owner OF agent
of the property assessed to pay said tax,
after which delay, if not fully paid, the
said tax collector may makea seizure OF
such property byreCOrdinga description
of the same with the'amount due i'll the
mortgage book Of the parish where 1t is
situated, and on the fourth day OF such
recOrdatiOn shall proceed to sell said
property without legal process to pay
said tax and all lawful costs, after adj
yertising three times within ten days in
the official journal, and in the country
parishes where such publications cannot
be made by public notice for such ten
days; provided, that when personal prop
erty sufficient in amounts found to sat
iSfy the States claim against such tax
| payer, the same shall be seized to satisfy
| such claims in preference to real estate.
The tax cOllect0rmay, II necessary, bring
suitandhaye other duejudicial processes
in courts of competent jurisdiction in
the name Of the State provided, that i'll
all such cases [hel be represented by the
law officer of the State.
SEC. 2. 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 cOrpOratlon
doing business in this State, the tax col
lector shall give ten days written or
printed notice to such delinquent tax
payer to pay such licenses, if such de-
l%inQucnt can be found; otherwise the
notice shall be given by publication for
ten days in the official journal, if there
be one in the parish if there be no Off
cial journal published in the parish, the
notice may be posted at the courthouse
door, and if at the expiration Of said no.
be not fully paid, the tax collector may,
without any judicial formality, proceed
to seize and sell, after ten days adver-
tisement, the property, rights and credits
Of such delinquent taxpayer, or so much
thereof as may be necessary to satisfy
the claims Of the State, as aforesaid, to-
gether with all legal costs and charges.
The tax cOllectormay, when represented
by the proper law officer of the State,
obtain from any court OF competent jul
risdictiOn, in the name Of the State, a
writ of injunction against any person
who may not have paid his license, res
training any such person from pursuing
his business or calling until such license
is paid. In such cases the court shall
render Judgment for the amount Of the
E.c,r. ,J,,o will, EUUnn+r nor nonf cnonI01
damages. In the parish of Orleans all
suits for licenses and other taxes, State
or municipal, shall, for whatever amount
be brought before the Superior District
Court.
SEC. 3. Be it further enacted, ETC.,
That all causes which may be commenced
hereafter in any of the courts in this
!, State, in which it is sought to .enjOin OF
delay the collection of any licenses OF
taxes whatever, whether State or parish.
general or special imposed by competent
authority, shall be regarded as prefer
, ence cases, and the court shall proceed
to final trial and determination Of the
same at the earliest moment compatible
! with.t the ends of justice; and tax collect
, Ors shall not be liable for damages fol
prosecuting such cases, and upon q dis,
+ solution Of any injunction hereafter
granted to enjOin or delay the collection
of any such taxes so levied or imposed
+ upon any person or property in this State
+ the court ordering such injunction to bt
dissolved shall enter a decree agains
: the person or persons suing out the same
a and his or their securities on their in
junction bond for the sum of one hund
red per centum on the amount of al
taxes, the collections of which was 81
= delayed or epjoined, and all cost Of suit
and said DEGREES shall be enforced a
other DEGREES are enforced, andthe mon
p ey collected and paid into the prope
treasury.
SEC. 4. Be it further enacted, etc.
That the tax collectors shall beand the,
= are hereby authorized to give a title lin
the name of the State of Louisiana toal
persons purchasing property soldin pur
+ suance of this act, and such title shall b
e held in and recognized by all courts o
. this State as valid in law, for which It'll
the tax collector shall be allowed a fe
L of two dollars; upon the presentation o
4 q title SO given to the district court O
parish courteit shall be the duty of TIL
judge to order the sheriff to putsuchper
sons in possession of the property sOpur
chased by him.
J. SEC. 5. Be it further enacted, etc
Thatin cases of vacantproperty, or whe:
4 the owners are unknown or absent, an
4 have left no known agent, the taxes O.
which property shall not have been paiC
il the parish or district judge shall, on tn
! application of the tax collector, appOin
a curator ad hoe, upon whom notice sha,
! be served, and if within ten days afte
said notice the taxes are not paid, til
tax collector may seize andsen saidproI
erty without process of court, accOrdiD
Is to the mode prescribed by section one
/ this act, and after deducting from tn
+ proceeds Of any sale the taxes due, tC
. getherW with all penalties, costs andchara
y es, the surplus shall be deposited in til
y treasury to the credit of tie owner
pointed under this act shall receive an
le other compensation than two dollars j
y each case where a sale is effected.
SEC, 6, Be it further enacted, etc
~ That all real estate sold hereafter undo
the provisions of this act, OF any otht
, law of the State providing for the sa
g Of the property Of delinquent taxpayer
shall be redeemable by the owners ther,
O1 or their legally authorized agents with
six months from the date of sale, upC
~ payment to the party purchasing at Il
u tax collectors sale of the amount of Il
purchase money with fifty per centu
F.. additional and all costs; after whiC
is time, if not redeemed, the party so pu
7: chasing may present the tax collector
lg title of said sale to the AuditorQ of Publ
Accounts as evidence of such tax collec
Nv or's sale, and demand a title to SUI
IN property, and the Auditor Of Public A
counts shall t%hereupon issue a deed
sale with complete and full title, in Il
al name of the State Of Louisiana, to t