New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1874-04-02
PUBLISHED BY AUTHORITY.


AN ACT
Authorizing the sale of property by tax col
!ectors for delinquent taxes, and provid
ing for the redemption of the same, and
requiring the Auditor OF Public Accounts
to make title in the name of the State
and regulating the proceedings under the
same; prohibiting the issuing of injunc.
tons in certain cases, and fixing the time
OF prescription Of actions of nullity of
titles at tax sales, and for other purposes,
SECTION l. Be It enacted by the Senate and
House of Representatives of the State of
Louisiana in General Assembly convened,
That the tax collectors throughout this
State are hereby authorized and required to
sell and transfer, by public act passed before
notary or parish recorder and two subscrib-
ing witnesses, any property which shall
have been purchased by the State at tax
sale to any person who shall tender and
Pay to said collector the amount of the
State and parish taxes due on said proper
ty, with all penalties and costs, which act
Of sale shall be duly recorded IN the nota-
rial records Of the parish wherein the land
u situated.
SnC. 2. Be it further enacted, etc., That
any person whose property may hereafter
be sold by any tax collector for delinquent
taxes, as provided in section one of this act,
shall have the right at any time, within six
0sVuUuo lEOuA tuc udy VI EcCOEUluk b8lU act
OF sale, to redeem the same by paying to
the purchaser the full amount Of the pur-
chase price, including taxes, penalties and
all costs, with fifty per cent additional on
said amount.
SEC. 8. Be it further enacted, etc., That
ut the expiration of six months from the
day of recording eaid act of sale, if the
property sold Is above shall not have been
redeemed, as above provided, the person
30 purchasing may present duly certified
copy OF the tax collectors title of said sale
70 the Auditor Of Public Accounts, as evil
oence OF such tax collectors sale, and the
Auditor shall thereupon issue a deed of
sale, with full and complete title. in the
name OF the State of Louisiana. to the mr.
chaser, under his seal of office, which deed
shall vest the title to said property com.
Pletely and fully in the said purchaser and
his heirs and such title shall be held in and
recognized by all the courts of this State "a |
valid in law; and upon presentation of a
title 60 given to any district or parish Judge
in open court, or at chambers, it shall be the |
duty of such Judge to order the sneriff to |
put the purchaser in possession of the prom |
erty so purchased by him.
Sec 4. Be it further enacted, etc., That
any purchaser of any property sold under
he provisions of this act, through the tax
collectors of the several parishes of this
State and tax collectors of the several dis
riots OF the parish of Orleans, may make
payment in any valid warrants issued by
he Auditor of the State on the Treasurer
hereof, except two mills for the school
und, three mills for levee construction and
epair fund, and two mills for the interest
md, which must be paid in lawful money
t the United States, as the law now d.
lots, prior to the first day of january, A.
}. 1874, for such amount of tai a. may
. due the State, with penalties.
SEC. S. Be it further enacted, etc, That
, writ of injunction shall issue against any
Z collector, sheriff or purchaser proceed {