New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-18

the States claim against such taxpayer. the
same shall be seized to satisfy such claims
IN preference oreal estate. The tax collector
may, II necessary, bring suit and have other
due judicial processes in courts of compe
tent jurisdiction III the name of the State:
provided, that in all such cases Thel be re-
presented by the law officer of the State.
SEC. i Be it further enacted, etc, That
in all cases OF neglect or refusal to paw
their licenses, of any description, by an '
person, trm, company or corporation do
ing business in this State, the tax collector
shall give ten days written or printed no
tlce 10 such delinquent taxpayer to paw
such licenses, If such delinquent can be
found; otherwise the notice snail be given
by publication for ten days in the official
journal, II there be one in the parish; II
there be no official journal published in the
parish, the notice may be posted at the
courthouse door, and II at the expiration of
said notice the license, together with the
costs, be not fully paid, the tax collector
NAV, without any judicial formality. pro
coed 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 nay, when represented by tie
proper law officer of the State obtain from
any court Of competent jurisdiction. in the
name of the State, 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 Distr!c,
Court.
SEC. 3. Be it further enacted. etc. That
all causes which may be commenced here
| after IN any of the courts or this State in
which It is sought 10 eDjain 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 iIstlce
and tax collectors shall not be LA Die for
damages Tor prosecuting such cases. and
upon dissolution of any Injunction here.
after granted TO enJoin or delay the cullec.
tlon 01 any such taxes So levied or imposed
upon any person or property in this State.
the court ordering such injunction 10 be dis
solved shall enter decree against the per
son or persons suing out the same, and his !
or their securities on their Injunction bond
for the sum of one hundred per centum Oh !
the amount of all taxes. the collections of |
which was so delayed or enoired, and all |
cost OF suits and said DEGREES shal! be en-. |
forced as other DEGREES are enforced, and |
the money collected and paid into the |
proper treasury.
SEC. 4. Be it further enacted. etc, Tha. |
the tax collectors shall be and they are |
hereby authorized to give title Elnl the |
name Of the State of Louisiana to all per.
sons purchasing property sold in purs uance !
of this act, and such title shall be held ;r !
and recognized by all courts of this State as
valid in law, for which title the tax collec.
tor shall be allowed a fee of two dollars:
upon the presentation of title so given TO
the district court or parish court il shall DE
the duty of the judge to order the sheriff 20
put such persons in possession OF the prop.
erty so purchased by him.
SEC. D. Be it further enacted. etc. That
IN cases OF vacant property. or when the
owners are unknown or absent. and have
left no known agent, the taxes on which |
property shall not have been paid. the
parish CT district Judge shall. on the appli.
cation OF the tax collector. appoint a cura-
tor al hoe, upon whom notice shall be
served, and if within ten days after said
notice the taxes are not paid. the tax col
lectOr may seize and sell said properly
without process OF court. according 10 :be
mode prescribed by section one of this acr.
and after deducting from the proceeds OF
any sale the taxes due, together with all
penalties, costs and charges. the surplus
shall be deposited in the treasury 10 the .
credit OF the owner OF such property. and
no curator ad hoe appointed under this act
shall receive any other compensation than
two dollars IN each case where a sale is ct
fected.
SEC. g. Be il further enacted, etc. That
all real estate sold hereafter under the pro.
visions of this act, or any other law OF the
State providing for the sale of the property
OF delinquent taxpayers. shall be redeem
able by the owners thereof or their legally
authorized agents within six months from
the date OF sale, upon payment to the party
purchasing at the tax collectors sale Of the
amount OF the purchase money with fifty
per centum additional and all costs: after
which time, if not redeemed, the parry 80
purchasing may present the tax collectors
title of said sale to the Auditor of Public
Accounts as evidence of such tax collectors
sale, and demand title 70 such property,
and the Auditor of Public Accounts shall
thereupon issue deed OF sale with Gem.
pete and full title, in the name Of the State
OF Louisiana, to the purchaser under his seal
OF office, which deed shall vest the title
and fully in the said purchaser
or his heirs, for which services the Auditor
shall be entitled to fee Of two dollars.
SEC. !. Be it further enacted. etc. That
if any person owing any taxes has removed
from one parish to another not leaving sufi
Gent property to pay his taxes. the col
lectOr TO whom the taxes are due shall be
to make oUt the bill in duplicate,
and certify to the correctness Of the same
under oath, and forward the duplicate to
the Auditor, and the original 20 the tax
OF the parish TO which the said de-
hnquent taxpayer has removed. and IN
which he may have property. whose duty
it shall be TO proceed to the collection OF !
the amount due in the same manner as is
provided in the case Of resident deliuOuen.
taxpayers.
SEC. 8. Be It further enacted, etc, That
the taxpayers who are now or shall become
delinquent by the non-payment of taxes on
real estate as is provided for in this act.
and shall have been so returned upon the
rolls of the tax collector to the Auditor OF
Public Accounts, the Auditor shall publish |
In the official journal of the parish in which .
such delinquent resides, or by public no.
tice when there is no official journal. bv
three insertions within ten days, the name.
of and amount due from such de-
linquent taxpayer, and such delinquent
taxpayer shall, after thirty days, forfeit
his right 10 bring suit or be witness for
or in his own behalf before any justice. par
lsh, district or State court: and every court
having jurisdiction within the State shall
deny and refuse to issue civil process Of
any kind or nature whatever in his own
name or for his own benefit, until he shall.
if resident of the parish of Orleans, have
procured from the Auditor of Public Ac.
counts, or, if q resident of country parish.
from the tax collector thereof, a certificate
setting forth that all such claims for delin. ,
quent taxes and costs thereon agains. said
taxpayer have been paid.
SEC. 9. Be it further enacted. ETC.. That
if, at any OF the sales for The Hon-paymeht