New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1873-03-20

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
same shall he seized to satisfy such claims
IN preference toreal estate. The tax collector
may, II necessary, bring suit and have other
due Judicial processes in courts of cOIpe
tent Jurisdiction in the name of the State:
provided. that in all such cases he be re.
presented by the law officer of the State.
SEC. ;. Be it further enacted, etc, That
in all cases OF neglect or refusal 10 paw
their licenses. of any descriptiOn by any
person. firm. company OF corporation do.
ing business in this STATE, the tax collector
shal! give ten DAYS written OF printed no.
tice TO such delinquent taxpayer 70 pay
such licenses. il eucE delinquent can be
found: otherwise the notice shall be given
by publication for ten days in the official
journal, # there be one il the parish: If
| there be no official journal published il the
parish, the notice may be posted at the
| courthouse door, and il at the expiration OF
said notice the license, together with the
costs, be not full paid. the tax collector
may. without any judicial formal.ty, pro
coed 10 seize and sell. after ten DAYS
advertisement. the property. rights
and credits at tuch ,ie.!Dquent
| taxpayer. or SD much Thereon
y
! claims OF the State, az aforesaid together
with all legal costs ard charges. Ine TAX
collector may, when represented by tie
IrOper law officer OF the State. obtain from
any court OF competent jurisdiction. IL the
name Of the State. wiz of injunction
against any person no may nor nave pad
his license. restraining any such person
| from pursuing his business or ealing unti'
such license Is paid. In such cases the
court shall render judgment for the aluDnut
OF the license due, with twenty per c-Lt
special damages. IN The parish Of Orleans
all suits for license. and other :. yes. Safe
or municipal, shall. for whatever aucun'.
he brought before the Superior D..tre;
Court.
SEC }. Be il further enacted, e.. THAI
all causes which may Oe commenced here
after in any OF the courts OF this State. Ii
which II Is sought to enioin or delay the
collection OF any licenses or taxes what
ever, whether State or parish. general OF
special imposed by competent authority.
shall be regarded as preference cases, and
the Court ,hall proceed 10 final trial and de-
termination Of the same at the earliest mo-
ment compatible with the ends OF iUstl.e.
and tax collectors shall no. be liable fer
damages tor prosecuting such eases, and
upon a dissolution OF any injunction here
after granted 20 enjoiD or delay the co!l,-c
ton OF any such taxes 50 levied or imposed
upon any person or property N this State,
the cour, ordering such INJUNCTION 10 be dis
solved shall enter decree against the per
sOn or persons suing GU. the same. amt bis
or their securities OIL their Injunction bend
for the cum OF one hundred per centuEn on
the amount u all taXes, the collections OF
which Was 20 delayed or en!olned. and AL
cost of suit. and said DEGREES shall he en-
forced as other DEGREES are enforced, and
the money collected and paid into the
proper treasury.
SEC. I. BE it further enacted. etc. That
the tax collectors shall be and thev are
hereby authorized 20 give title IuI the
name Of the State of Louisiana 10 all per
sons purchasing property sold in pursuance
of this aet, and such title shall be held ia
and recognized by al courts OF tins Sac as
valid in law, toT which title the tax collre
tor shall be allowed Zee OF two Iclar-:
upon the presentation OF title So gwen 70
the district court or parish court il Shall be
the duty OF the Judge % order the sheriff 20
put sUch persons III posse ssion OF the prop
erty SO purchased by him.
SEC. ,. BE it further enacted, etc, lha,
III c@-es OF vacant property, or When the
owners are unknown OK absent. ana have
| LETT no known agent. the taxes on which
property shall not have been paid. :he
| parish or district Judge shall. on IKE sppi-
! cation vi the tax collector. appoint a cUTa-
! served, and II within zen days after - -
| notice the taxes are not paid the TAX col
lcctOC NAV seize and sell said properly
without process OF court according - III
| mole prescribed by section one OF 'tis ':ct.
and after GedUcting from the proceeds ii
! any sale the taxes due. together WIN ~!
ptnaitirs. costs and charges, the ~.T,ils
! Shall he deposited III the sreasurv ~ she
! credit ii the owner q such property. and
TU curator al Guc appointed under tbs act
| shall receive any other compensation tbdn
! Two dollar. il EACH case where & SO. - Fl
, fectcd.
| SEC 6 Be il tar;ier enacted. src.. That
| all real estate sold hereafter under The pro
| visions OF this ac' or any Other law -; III.
| State providing for th- sale OF The property
| of delinquent taxpayers, shall be T.Gtec-
able BIZ Tie owners thereof ser their legally
| authorized agent. within six months tom
! the date OF sale, upon payment 10 the party
| purchasing az the tax collector ; sale Of tie
| amount of the purchase mOrey with fifty
| per ctntum additional and all .csts; after
| which time. ii not redeemed, the party 50
| purchasing may present The tax collector
| tirie OF sad sale 70 the Auditor OF Public
| Accounts as evidence OF such tax collectors
| sale, aud demand title 20 such property.
ant the Audi or Of Public Accounts shall
,hereupon issue q deed of sale with com
| pete and full title. III the name Of the state
! OF Louisiana. 10 the purchaser under his seal
| OF office, which deed shah vest the tltIe
| completely and su'!y ID the said purchaser
or his heirs, for winch services the Auditor
! shall lie entitled 70 fee of two dollars.
| SEC. :. Be it 1Urther enacted, etc. That
! if any person OWING any taxes has removed
. from one parish 20 another not leaving sptll
, cient property :" pay his 'aEss, the col,
! lector 10 whom the taxes are due shall be
, authorized 70 make DRY the t!ll i'll duplicate,
| and certify 20 tie correctness vi the same
, under 0arl and forward the duphcat. 70
| the Auditor. and the origira! 10 the FAX
! collector ot the parish towlIich the SAID De-
! lipuueut taxpayer has removed. ana IN
winch he may have property. whose duty
| 10 shall he u proceed 20 the collection OF
the amount due in the same manner as Is
provided il the case ot resident Ge!InuI"nt
! taxpayers.
SEC T. Be IL further enacted. etc. That
| the taxpayers who are now OF shall become
| delinquent by the non payment OF taxes on
! real estate as is provided for in this ac',
and shall have been so returned upon the
rolls OF the tax collector TO the Auditor OF
Public Accounts, the Auditor shall publish
| ia the official journal of the parish IN winch
| such delinquent resides or by public no.
| ,ice when there is no official journal bv
! three insertions within ten days, the name,
resjaence of and amount due from such de-
| linQuent taxpayer, and such delinquent
| taxpayer shali. after thirty days forfeit
his RICH: 10 bring suit or be a witness for
! or in his own behalf before any justice, par
| ish. district or State court; and every court
| having jurisdiction within the State ehall
| deny and refuse 10 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, nave
procured from the Auditor OF Pubic Ac-
counts. or, il q resident of q country parish,
from the tax collector thereof, a certificate
setting forth that all such claims for delin-
against sad