New Orleans Republican., 1873-04-08
No. ~.
AN ACT

To enforce the payment OF taxes due the
State, providing for the seizure and sale
OF the property of delinquent taxpayers,
and regulating the proceedings against
them and against their property and
tenants.
SECTION |. Be il enacted by the Senate
and House of Representatives of the State
of Louisiana in General Assembly convened,
That in case OF refusal or neglect of any
person against whom property is assessed,
to pay the taxes thereon within ten days
after the expiration of the public notice
required by law, the tax collectors may
give ten days written or printed notice to
the owner or agent OF the property as
sessed to pay said tax, after which delay,
if not fully paid, the said tax collector
may make seizure OF such property by
recording description OF the same with
the amount due in the mortgage book of
the parish where it is situated, and on tie
fourth day of such reCOrdatiOn shall pro-
ceed to sell said property without legal pro-
cess to pay said tax and all lawful COSTS
after advertising three times within ten
days in the official journal, and in the coun-
try parishes where such publications can
not be made by public notice for such ten
days: provided, that when personal prop
erty sufficient in amount Is found to satisfy
the States claim against such taxpayer. the
in preference to real estate. The tax collector
may, if 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 or corporation do
ne huSjOasS in thIa Sratp tbp taV collector
shall give ten days written or printed no.
tice to such delinquent taxpayer to pay
such licenses, if such delinquent 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 official journal published in the
parish, the notice may be posted at the
courthouse door, and if at the expiration of
said notice the license, together with the
costs. be not fully paid, the tax collector
may, without any judicial fOrmality, pro
ceed to seize and sell. after ten days
advertisement. the property, rights
and 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. The tax
collector may, when represented by the
proper law officer of the State, obtain from
mama Of the State. a witt of injunction
against any person who may not have paid
his license. restraining 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 license due, with twenty per cent
special 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 here.
after in any of the courts OF this State, in
which il is sought to enjOin 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 eHjOin or delay the collec-
ton OF any such taxes so levied or imposed
upon any person or property in 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 hi.
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 and said decree. shall be en-
forced as other DEGREES are enforced, and
the money collected and paid into the
proper treasury.
SEC. 4. Be IL further enacted, etc, Tha.
the tax collectors shall be and thev are
hereby authorized TO give title fin 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 a.
valid u law. for which title the tax couec.