The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-04-23

the payment OF taxes through the courts. The
Auditor of Public Accounts shall thereupon, be-
fore the twentieth day OF September, prepare
list of said delinquents as handed to him by the
SAID tax collectors and administrator Of accounts
arranged alphabetically. showing the names and
amounts Of taxes due by the delinquents,
and shall publish the same once in the official
the said delinquents that, unless the same
be paid on or before the first day of De-
cember, the title for the property upon
which the taxes are unpaid, shall be for
feted to the State, If the be real estate; and
all personal property upon which said taxes shall
be Delinquent shall be sold at public auction by
the Auditor Of Public Accounts, for what 1t will
bring. after ten days public advertisement OF said
property. the proceeds OF such sale to be spPor-
toned pro rata between State and city. Itshall be
the duty OF the Auditor of Public Accounts to have
said list made up alphabetically, with the names
OF the parties, tho description of the property and
the amount OF State and city taxes, and on or
in bound book. in the Offices OF the Register Of
Conveyances and Recorder OF Mortgages,
which filing by him shall make the said book q
part OF the records OF the conveyance office, to be
preserved therein, for which deposit aud keeping
the register OF Conveyances shall make no charge.
The real property ubol which the taxes are
unpaid, as aforesaid, to be considered forfeited
to the State for the State and city taxes due
thereon from the first day OF December, the fling
of the said books to constitute the registry of the
title; said forfeiture to vest full title to the State
OF all the right and interest in and to the said
property OF the party assessed, subject to the
right Of redemption and penalties hereinabove
provided in case of the sale OF property outside
SEC. 90. Be il further estdeted, etc, That the
register of conveyances shall preserve said list
as evidence OF the recording OF the title of the
State, which shall be redeemable upon the pay
ment Of the State and city taxes due and since
accrued, with interest and costs, as above pro-
vided, for property outside the parish OF Or
leans.
SEC. 90. Be it further enacted, ETC.. That the
same provisions above provided for the reauludi-
cation OF the property after forfeiture shsl ap-
ply to forfeitures in the parish of Orleans,
and If said property thus fos feited shall not be
redeemed within two years from the date OF such
forfeiture by the payment OF all taxes interest
and charges accrued thereon, the Auditor Of
Public Accounts shall, after thirty days. adver.
tisement in the officia' journal, sell the same
without appraisement to the highest bidder for
cash for sum not less than the taxes, interest
and charges due the State and city. The
amount realized by said sale to be divided be-
tween the State and city ia the proportion OF
their respective taxes interest and charges.
Sec 100. Be further enacted ETC., That the
said tax collectors shall make weekly settlements
with the Auditor Of Public Accounts, and psy
into the State Treasury the sum collected for ac-
count OF the State, and he shall in the event OF
any failure thereof be dismissed from Office.
SEC. 101, Be IL further enacted etc. That
for the publication Of the delinquent list, rs
at 1resaid, there shall be charged twenty cents
and no more to every person named therein.
Sec. 1o2. Be it further enacted, ETC.. That the
same privileges as to taxes, and the same restric-
tons on the disposal, encumbrance or transfer
hereinabove provided, for property outside OF
the parish Of Orleans, shall be applicable to the
State and city taxes in said parish, and that all
other provisions hereinbefore contained as to col.
lectors' sale, title aud redemption outside OF the
parish OF Orleans, not inconsistent with the pro-
visions above, applicable to the parish Of Orleans,
be considered applying to the parish OF Or
leans.
LIMITATION ON PARocHIAL TAXATION.
SEC. 1903, BE it further enacted ETC.. That no
parish tax, except hereinafter provided, snail,
for any one year, for all purposes. exceed the
rate OF one per cent, on the assessed value: and
no Judgment tax, of any kind, shall be levied be-
yond the above limit, the intent thereof bsing
| to 9 maximum of one per cents and to repeal
all general laws authorizing the levy Of special
or Judgment taxes; proDlded, that on the written
application Of msjor1ty, in value, Of the tax
thorized to levy additional taxes not in OF
five mill and, prOusded further, that this Sec
ton shall not be construed to repeal the special
laws now in force, authorizing certain parishes
to levy increased rate OF taxation for special
purposes.
SEC. 1ol. BE it further enacted ETC., That 1t
shall be the duty OF the presidents OF all police
iuries, throughout tbs State, annually, in the
VI oepsSuuueIs W tIdubHIAh W buc huut1OI
Of Public Accounts detailed report OF the con-
dition of the parochial affairs, giving statement
of the rate Of taxation, the amount Of disburse-
ments and the outstanding debt, il any. The
Auditor shall compile the same, and submit it to
| the General Assemble.
| Sec. los. Be ii further enacted. ETC.. That bis
| act shall take effect from and after it's passage
and all provisions in the charter Of the city oil
New Orleans, and any other statute, which are in
conflict with the provisions OF this act, are here.
by repealed; prooided, that the provisions Of this
act shall not be held to apply to tax collectors
who have been appointed and have qualified
under existing laws, except in so far as it aft scts
their compensation and commissions; but such
collectors who have been appoiated under exist
ing laws shall proceed to the collection OF all
taxes under the provisions of this act.
| (Signedl LOUIS BUSH,
Speaker OF the House of Representatives.
(Sgned) LOUIS A. WILlZ,
Lieutenant Governor and President Of the Senate.
Approved April 90, 1877.
| (5ignedl FRANCIS IT. NICHOLAS,
Governor of the State Of Louisiana.
| A true copy:
WILL A. STRONG,
Cacratary pf State