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

and amount due from such delinquent
taxpayer, and such delinquent taxpayer
shall, after thirty days, forfeit Ids right
to bring suit or be a witness fOr Or III his
own behalf before any justice, parish,
district or State court and every court
MISREPRESENTATION within the State shall
deny and refuse to issue a civil process
OF amy kind or nature whatever III his
own name or for his own benefit, until
he shall, if a resident Of the parish OF
Orleans, have procured from the Auditor
of Public Accounts, or, if a resident of a
country parish, from the tax collector
thereof, a certificate setting forth that
all such claims for delinquent taxes and
costs thereon against said deliquent tax
payer have been paid.
SEC. g.. Be it further enacted, etc,
That if, at any of the sales for the nom
payment of licenses or taxes provided
for in this act, the highest price bid for
the property so offered for sale should
be an amount insufficient to pay the IL
cenSeS or taxes so proceeded for and the
penalties provided for in such cases, to-
gether with all the lawful costs, charges
and expenses, then in that case such bid
shall be rejected. But then the lawfully
authorized person offering such property
for sale, may bid the same in for. the
State, and if the Auditor shall confirm
such purchase the expenses shall bepaid
by the State out of any mOreys in the
treasury not otherwise appropriated !;
such property so bid i'll for the State may
be redeemedasin other cases of tax sales,
with right of redemption.
SEC. 10. Be it further enacted, etc,
That whenever the real estate of any
taxpayer shall be charged with any I'M
paid tax, and said real estate shall have
improvements thereon and shall be OC-
Cupied by any tenant OF tenants of such
owner, or if such real estate so charged
with unpaid taxes shall be rented to any
person or persons, the tax collector shall
give a written " printed notice to such
tenant or tenants infOrminghim or them
that the State has seized in his or their
hands the rent which may bedue or may
be coming due to the er of such prop
erty, to the amount Of the taxes due the
State and all costs and penalties. If,
after such notice has been given to any
tenant or tenants, he OF they pay any
| such landlord or lessee or owner any
such rent, without first paying to the tax
| collector the amount Of taxes due the
State, such tenant or tenants shall be-
come liable for allsuch unpaid taxes and
all costs and charges, and may be pro-
ceeded against as if originally assessed
for the amount. When any tenant OF
tenants shall pay to the tax collector out
Of the rent Which he or they may owe tc
the landlord, lessee or owner, the tax
collector shall give such tenant or ten
ants a receipt for the full amount paid
and such payment and receipt shalt dis
charge the debt which such tenant OF
tenants may owe to the landlord, lessee
or owner to, the amount so paid to the
collector. If any landlord, lessee OF
owner shall thereafter take any lega'
proceedings against any such tenant OF
tenants, the court before which sucI
proceedings are had shall give full force
and effect to such receipt of the tax col.
lectOr when produced, and shall dis,
charge such tenant or tenants for sucl
debt to the landlord, lessee or owner, tt
the full amount so paid to the tax collector
SEC. Il. Be it further enacted, etc.
That all laws Or parts Oflawsc conflicting
with this act be and are hereby repealed
so far as they conflict. This act shall
take effect from and after its passage.