The Donaldsonville chief. [volume] (Donaldsonville, La.) 1871-current, 1873-04-05
A Law Of Interest to Tax Payers.

The follOwingis Act No. AZ Of the
recent session of the General Assem-
bly,, relating to the manner OF collect
ing taxes which are overdue:
SECTION l. Be 1t enacted by the Sen
ate and House of Representatives Of the
State Of Louisiana IN General Assem-
bly, conpened, That in case of refusal
or neglect Of any person against whom
property is assessed to pay the taxes
thereon within ten days after the ex-
piration 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 make a seizure of 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 of
such recordation shall proceed to sell
said property without legal process to
pay said tax and all lawful costs, after
advertising three times within ten
days in the official journal, and in the
country parishes where such publica-
tions can not be made, by public no.
tice for such ten days; provided, that
when personal property sufficient in
amount is found to satisfy the States
claim against such taxpayer, the same
shall be seized to satisfy such claims
in preference to real estate. The tax
collector may, if necessary, bring suit
and have other due judicial processes
in courts of competent jurisdiction in
the name of the State; provided, that
in all such cases he be represented
by the law officer of the State.
SEC. 2. Be 1t further enacted, etc.,
That in all cases of neglect or refusal
to pay their licenses, Of any descrip-
ton, by any person, firm, company or
corporation doing business in this
State, the tax collector shall give ten
days written or printed notice to sucl.
delinquent taxpayer to pay such licen-
ses, if such delinquent can be found /;
otherwise the notice shall be given by
publication for ten days in the official
journal, if there he one in the parish !;
if there be no official journal published
in the parish, the notice may be
posted at tho ourt-house door, and if
at the expiration of said notice the
license, together with the costs, be
not paid, the tax collector may, with
out any judieial formality, proceed to
seize and sell ! after ten days adyer-
tisement, the property, rights and
credits of such delinquent taxpayer,
or so much thereof as may be necessary
to satisfy the claims of the State, as
aforesaid, together with all legal costs
and charges. The tax collector may,
when represented by the proper law
officer of the State, obtain from any
court of competent jurisdiction, in
the name Of the State, Il writ of in
junction 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 oi
the license due, with twenty per cent
special damages. In the parish ol
Orleans all suits for licenses and other
taxes, State or municipal, shall, fol
whatever amount, be brought before
! the Superior District Court.