The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-03-22
The Tax Law,

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
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 owner 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 byrecOrding a description
of the same with the amount due in the
mortgage hook of the parish where it 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 ad-
vcrtising 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 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 cOllectOrmay, Unnecessary, bring
suitandhaye other duejudicial processes
in courts of competent jurisdiction in
| the name Of the State provided, that in
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 OF refusal to
pay their licenses, of any description, by
II person, firm, company OF corporation
doing business in this State, the tax col
lcctOr 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 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 ut the courthouse
tice 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 so much
thereof as may he necessary to satisfy
the claims OF the State, as aforesaid, to-
gether with all legal costs and charges.
The tax cO~llectOrmay, when represented
by the proper law officer of the State,
obtain from any court of competent i'll
risdiction, i'll 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
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
hereafter in n 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 OF parish.
general or special imposed by competent
authority, shall be regarded as prefer
5ence 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 fOl
prosecuting such cases, and upon q dis
solution of any injunction hereafter
granted to eniOin or delay the collection
upon any person OR 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.
red per centum on the amount of al
taxes, the collections of which was Sc
delayed or eniOined, and all cost of suits
and said DEGREES shall be enforced a.
other DEGREES are enforced, and themon.
ey collected and paid into the proper
treasury. : .a"
SEGA. Be it further enacted, etc.
That the tax collectors shall beand they
are hereby authorized to give a title lin
the name of the State of Louisiana to al
persons purchasing property sold in pur
suance of this act, and such title shall b.
held in and recognized by all courts 0
this State al valid in law, fOrwhich It'll
the tax collector shall be allowed a fe,
} q title so given to the district court O
parish court it shall be the duty of tn
Judge to order the sheriff to put such per
sons in possession of the property sOpur
! chased by him.
: Sec. 5. Be it further enacted, etc,
Thatin cases of vacantproperty, or whel
the owners are unknownO o. absent, an
> have left no known agent, the taxes O.
, which property shall not have been pai6
the parish OF district judge shall, on TIL
application of the tax collector, appoin
1 a curator ad hoe, upon whom notice shal
t be served, and if within ten days afte
said notice the taxes are not paid, th
tax collector may seize and sell said prop
erty without process of court, aeeOrdln
t to the mode prescribed by section n G
| this act, and after deductlng from TIL
proceeds of any sale the taxes due, to
getherw with alpenalties, costs and charg
es, the surplus shall be deposited III tn
!. treasury TO the credit of the owner G
such property, and no curator ad hoe al
! pointed under this act shall receive an
: other compensation than two dollars l
I each case where a sale is effected.
b.. SEC. 6. Be it further enacted, etc
i That all real estate sold hereafter undo
the provisions of this act, or any othe
law Of the State providing for the sal
OF the property of delinquent taxpayer
shall be redeemable by the 0wnerst there
or,their legally authorized agents With
six months from the date OF sale, nn0
: payment to the party purchasing at til
tax collectors sale of thegamOunt of th
purchase money with fifty per centlIl
4 additional aud all costs; after Whic
" time, II not redeemed, the party so pul
/ chasing may present the tax collector
e title of said saletothe AuditorO of Publ
Accounts as evidenced Of such tax c0llec
0r's sale, and demand @ title to sue
= property, and the Auditor of Public A.
counts shall thereupon issue q deed I
sale with complete and full title, in Il
name of the State of Louisiana, toll
" purchaser under his seal of Office, -whiC
s. deed shall vest the title completely an
fully in the said purchaser orahis heir
for which services the Auditor shall /
entitled to a fee of two dollars.
SEC. 4, Be it further enacted, ett