New Orleans Republican., 1873-04-09
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AN ACT

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To enforce the payment of taxes due the
State, providing tor the seizure and sale
OF the property Of delinquent taxpayers,
and regulating the proceedings against
them and sgainst thelg property and
tenants.
SECTION 1. Be il enacted by the Senate
and House of Representatives of the State
of Louisiana in General Assembly convened,
That III ease Of refusal or neglect of any
person against whom property is assessed,
to pay the taxes thereon within ten days
after the expiration ot the public notice
required by law, the tax collectors may
give ten days written or printed notice 10
the owner or agent of the property as
sesSed to pay said fax, after which delay,
If not fully paid, the said tax cole ctOr
NAV make a seizure 0f such property by
recording description Of the same with
the amount due in the mortgage book Of
the parish where it is situated, and on the
fourth day If such IecOrdatiOn shall pro
csed - sell said property without legal pro
cess to pay said tax and all lawful costs,
alter advertising three times within ten
days i'll the official journal, and in the cOuu-
Try parishes where such publications can
not he made by public notice for such ten
days; provided, that when personal prop
erty sufficient III amount Is found to satisfy
the State claim against such taxpayer, the
same shall he seized to satisfy such claims
il preference tOrea estate. The tax collector
may, If 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 lheJ be re-
presented by the law officer of the State.
SEC. ,. lie K further enacted, etc, That
in all cases oI neglect or refusal 10 pay
their licenses, of any description. by any
person, firm, company or corporation do
ing business i'll this State, the tax collector
shall give ten days written or printed no.
tice 10 such delinquent taxpayer TO pay
such licenses, il such delinquent 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 official journal published in the
parish, the notice may be posted ac the
cCurt house door, and If az lii. expiration Of
sand notice the license, together with the
costs, be not fully paid, the tax collector
MAY. without any Judicial formality, pro
cred 10 eeize and sell, after ten days
advertisement, III. property, rights
taxpay.r. or p" much thereof
Of as may he necessary To satisfy the
claims OF the State, ls aforesaid, together
Hith all legal costs aud charges. Ine tax
collector may, WHEN represented hy the
proper law officer Of the State. obtain from
ANY court Of competent jurisdiction, in the
aaIne of the State. "a wit Of Injunction
against any person no may not have paid
Gs license, res raining any such person
from pur- uing his business sr calling until
such license Is paid. Ia such cases the
court shall render judgment for the amount
vt the license due, with twenty per cent
special damages. In the parish of Orleans
al. salts for licenses and other taxes, State
o.. municipal, shall. for whatever amount,
be brought Urtore the Superior District
Court.
Sic 2 BE il further enacted, etc. That
all causes which may be commenced here
after il any OF the courts OF this State, in
which II is sought to enj0in OF delay the
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-
of the same at the earliest mo
ment compatible with the ends OF justice
and tax collectors shall not be lid BILE for |
damages for prosecuting such cases, and |
upon d dissolution of any injunction here |
after granted to enjoin or delay the cOllec- |
ton OF any such taxes SO levied OF imposed |
upon any person or property IN this State, !
the court ordering such injunction to be dis |
solved shall enter decree against the per J
son or persons suing out the same, and his I!
or their secuYities on their injunction bond |
for the sum Of one hundred per centum on !,
the amount o; all taxes, the collections OF |
" hiCh was 80 delayed or sDjOined, and al! !
rost OF suits and said DEGREES shall be en-
forced a. other DEGREES are enforced, and
the money collected enG paid ant" the i
proper treasury.
SEC {. BE i, further enacted. ETC. ihdt |
The tax collectors shall be and they are :
hereby authorized 20 give title llni the !
name of the State Of Louisiana 80 all per |
sons purchasing property sold III pursuance !
# this act and such title shall Se held IN !
.n6 recognized by all courts OF this State |
.alid in Ia -, for which title the tax collec |
or shall be allowed fee Of two dollars; !
lpon the presentation OF q title so given 20
ne district court OF parish court It shall be |
he duty OF the Judge to order the sheriff 70
,ur such persons in possession of the prop !
,rtv 80 purchased by him.
SEC j. Be il further enacted. etc, Tha: !
n cases OF vacant property. or when the /
,gners are unknown OF b4ent, and have |
eft no known agent, the taxes on which |
shall not have been paid, the
parish or district Judge shall, on the appi-
alton of the tax collector. appoint cura-
or ad hoe, upon whom notice shall DO
erved and if within ten DAYS after said
notice the taxes are not paid, the tax col |
ector may seize and sell said property
without process OF court, according to the |
node prescribed by section one of this act,
md after deducting from the proceeds of 4
nv sale the taxes due, together with all
penalties, costs and charges, the surplus
hall be deposited &c the treasury TO the !