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

IcCSHI session OF the bcSlSIdIlfe, dp-
proved by the Governor, and promulga-
ted, on the subject of taxes. Every tax
payer should examine it carefully:
SECTION /. 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
elect OF any person against whom prop
erty is assessed, to pay the taxes there
on 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 NJ or 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 byrccOrding Il description
of the same with the amount due in the
mortgage book Of the parish where it is
situated, and on the fourth day of such
r]ecOrdation shall proceed to sell said
property without legal process to pay
said tax and all lawful costs, after adj
veTtising 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 i'll amount is 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 ~OllectOrmay, if necessary, bring
suitandhave other due judicial processes
in courts Of competent jurisdiction in
the name Of the State provided, that in
all such cases [he] 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, Ivy
any person, firm, company or corporation
doing business i'll this State, the tax col
lectOT shall give ten days written or
printed notice to such delinquent tax
payer to pay such licenses, if such de-
~linquent can be found; otherwise the
notice shall he 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.
ticc the license, together with the costs,
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 $ 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
TisdictiOn, 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. III such eases 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
J be brought before the Superior District
J Court.
{ SEC. 5. Be it further enacted, etc,
That all causes (which may be commenced
hereafter i'll any of the courts in this
State, in which it is sought to enjOin or
t delay the collection of any licenses or
taxes whatever, whether State or parish,
general or special imposed bycOmpetent
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 the ends of justice and tax collect
Ors shall not be liable for damages for
prosecuting such cases, and upon a dis
l solution of any injunction hereafter
| granted to enjOin or delay the collection
Of any such taxes so levied OF imposed
upon any person OF property in this State,
the court ordering such injunction to be
dissolved shall enter a decree against
!, the person or persons suing out the same
and his or their securities on their in
junction bond for the sum of one hund.
e red per centum on the amount of al
< taxes, the collections of which was sc
delayed Oh eniOined, and all cost of suits
I and said DEGREES shall be enforced al
other DEGREES are enforced, and themOn.
S ey collected and paid into the proper
treasury.
SEC. 4. Be it further enacted, etc.
S That the tax collectors shall beand they
f are hereby authorized to give a title lin,
the name Of the State of Louisiana to al
persons purchasing property sOldin pur,
t suance of this act, and such title shall bt
held in and recognized by all courts o.
this State as valid in law, for which title
e the tax collector shall be allowed a fee
of two dollars; upon the presentation O.
S a title so given to the district court o.
e parish court it shall be the duty of thu
judge to order the sheriff to putsuch per
: chased by him.
SEC. 5. Be it further enacted, etc.
Thatin cases of vacantproperty, or whe1
h the owners are unknown or absent, ant
have left no known agent, the taxes OF
which property shall not have been paid
the parish or district judge shall, on tn,
application OF the tax collector, apnOin
u a curator ad hoe, upon whom notice shall
be served, and if within ten days afte
said notice the taxes are not paid, thu
tax collector may seize and sell said prop
l. erty without process OF court, aCCOrdins
n to the mode prescribed by section one O
q this act, and after deducting from tn,
proceeds of any sale the taxes due, to
e getherwith all penalties, costs and charg
es, the surplus shall be deposited in tn,
d treasury to the credit of the owner O
d such property, and no curator ad hoe ap
pointed under this act shall receive an
l. other compensation than two dollars il
e each case where q sale is effected,
y SEQ. 8. Be it further enacted, etc.
That all real estate sold hereafter unde
s the provisions of this act, or any Othe
law of the State providing for the sal
d OF the property Of delinquent taxpagers
d shall be r~edeemable by the owners tlerO
or their legally authorized agents within
It six months from the date of sale, upOl
g payment to the party purchasing at tn,
tax collectors sale of the amount of tht
d purchase money with fifty per centun
additional and all costs after which
a time, it not redeemed, the party so pur
chasing may present the tax collector
j. title OF said saletothe Auditor of Publ
Accounts as evidence Of such tax collect
1t Or's sale, and demand a title 10 sucI
e property, and the Auditor of Public Ac
Is counts shall thereupOn issue n deed 0
sale with complete and full title, in tn
name OF the State. Of Louisiana, to tn