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


| legal seizure OF the property upon which said
| taxes are levied and from the date OF such
| filing said taxes shall bear eight per cent
per annum interest, and no other penalty shall
be exiglble, any previous Law TO the contrary not.
withstanding: on the second Monday of Novem-
Der he shall post at The door OF the court house
copy OF said detailed list, and publish The list so
/ filed, twice during ten days. notifying the dein.
quent taxpayers that on The FIRST Monday OF De-
eenber. and from day to day thereafter. In tbs
order in which said list is made out, he will pro-
coed TO sell, Without eppfsisment, st public alto
| ton, the property of said delinquent taxpayers
upon which said amount OF taxes is due. prouided.
that the delinquent shall have the right of point
ing out the property to be seized and sold TO pay
! the asine
| !. SEC. 3D. be IL further enacted, efc., That on
| the day flied Tor ts commencement OF said sales,
and from day to day thereafter until the said list
shalt have been exhausted, the tax collector shall
oifsr the property for sale at public auction TO
the highest bidder for cash. the bid to be accepted
shall be at least equal to the taxes aud costs.
FEC. 55. lie further enacted, etc. That ell
| cases which may be commenced hereafter In any
Of The courts Of this State, in which it ia sought
to ebioin delay the collection Of any licenses
taxes whatever, whether State parish Or munich
pal, imposed by Competent authority, shall be re-
garded as preference cases, and the court shall
proceed to final trial anj determination OF the
| same ut ths earliest III 1ment compatible
with the ends Of Justice. And upyn q dit
solution Of any il junction, hereafter granted,
TO entoin or delay The collection of any
such taxes go levied or imposed upon any person
property In this state, the court ordering such
injunction to be dissolved. shall enter o decree
against the person, persons, suing ont the
came, and his or their securities on their injnno-
ton bond, for the stun OF ten per reHtttui the
amount OF all taxes, the eolfee ION of which was
go delayed or enjoihed, ten per cent for special
damages for attorneys fees and all costs OF su.
and said degrees shall bs enforced az other de-
orees are enforced and It, @ money collected and
paid into the proper trea TRY: prouided that il
upon uls nfsi, taken ag INST lie tax collector,
the dis riot or parish iudgs issue an Injunction
then upon the ultimate lash ing OF said ibj1nc-
ton, no damages shall be allowed In IA vor OF the
State, parish or municipality
SEQ 56. BE further enacted etc, That the tax
collectors shall be- sul they are hereby author.
lied 10 give title, in the name OF the State Of
Louisiana, 10 all persons purchasing property
sold in pursuance of this act. II the property sold
ia movable, the delivery shall be made al once,
but il it consists OF real estate, tile delv ry shall
take place only on the expiration Of he time fixed
for the redemption Of tae same, "a hereinafter
provided that IN ell cases where delinquent
taxes are due upon movable property, the tax
collector shall be authorized to msae actual
seizure Of the movable property upon which the
tax is due, or any other properly owned by the
party by whom the tax ia due. and sell the sans
after notice. as above preyi cd.
SEC. 81. Ue il further enacted, etc.. That all
real estate. sold hereafter under this aot, here
ofore sold under any former revenue act, pro.
pided the came has been purchased by the State
OF any city or parish, shall be redesmable by the
owners thereof or any legally authoriz ID agent
or any heir creditor OF the said owners within
two years from the date OF SALE upon payment
TO the party purchasing at the tax collectors sale
of the amount OF the purchase money, with
per cent per month on the purchase money, and
all taxes paid by the purchaser on said property
between the date of the sale and the date OF o.
deinp iob prouided that il the State has become
the purchaser, and taxes nee assessed be paid,
and on proof OF the payment, as above provided
for, the auditor shall issue to the said owner I'M
der the seal of his flee. certificate of redsmp-
ton. The party Purchasing lands at tax sales
may, after the delay OF two years. IT The property
has not been redeemed, pi esent the tax collector
title of said sale to the Audi yor Of Public Accounts
as evidence of such tax collectors SALE and de-
mand title TO such property: and the Auditor OF
Public Accounts shall thereupon issue deed OF
sale, with complete and full title, in the name of
the State Ct Louisiana, to the purchaser, under
bis seal of office, which deed shall vest the title
completely and fully in the said purchaser. or his
heirs, for which the Auditor shall charge two dol.
lars Wobided. no fee shall be charged by the
Auditor, except where property has been setually
sold and brought in by another party than the
State.
Fec So. BE il further enacted etc., That if
AT sny of the sales for the yment If licenses
tases provided for in this aet the highest price
bid for property SO offered for sale should be an
amount insufficient to pay the licenses and taxes
go proceeded for in suoh casee, and The licenses
and taxes in addition, which may be duo TO the
city or parish. or both, in which the aid proper
ty Is situated together with all the lawful costs,
charges, Interest and expenses then and in that
case suon bid shall be rejected; but then the
lawfully authorized person Offering such prop
erty for sale shall bid the same in for the State,
and suoh property so bid In for the State may b.
redeemed, as In other cases of tax sales, with IL
right of redemption, lroydea, that all taxes and
licenses due upon said property to tho State to
any city or parish or both: and all costs incurred
shall be pal in aeeordauee with the provisions OF
the preceding section of this act. but in such
cases no fee or fees for seizure. collection or any
other service shall DO due said tax collector o.
charged against the State by him.
FEC. 50. Be ii further enacted. ETC.. That on
the second Monday of JANUARY in each year, it
shall be the du of every thx collector, in every
parish of the State, exc pit the parish Of Orleans
to render to the parish recorder and State Audi.
tor u list OF the property purchased for the &c
count OF the State with q list OF the names OF
lale owners, in alphabetical order. The follow
ing oath 81 all be attached to such lists:
Il, -, tax collector of --- parish, or dis
trict. do solemnly swear that the taxgs on tho
lands or lots in the above list have not been
paid by the owner thereof for the year -
that have received no other part Of the same
than rs hsrein s9t forth. SO he p me God.
"a. b.. tax collector, --- parish
FEC 60 BE further enacted. ETC That the
parish reco, dor shall retain one Of the said lists
in his Off 20 ri OF the records thereof, and
shall certify another. and transmit the same TO
the Auditor Of Public Accounts. The sail list 40
retained by SAID recorder shall become part of
the records Of his offi,e, and all the amounts
thereon shall be considered duly recor ed, and
shall operate as registry of the title of the
State acquired by the failure OF any person to bid
as sforessid. That for the fling OF said delin-
quent list aforesaid the recorder shall be en-
titled to no fee he shall, from year to year. have
said lists bound for the purposes OF preservation
The said |" nds or property returned as aforesaid
to be considered as forfeited to the State, afore
said. from the date OF said filing In the recorders
office
SEC. 81. BE IL further enacted, etc., That the
said delinquent lists or copies and verii cations,
when so fled in the Office OF the Auditor OF Pub
lie Accounts, shall be entered by him on n record
kept for that purpose, aud shall vest, from the
day OF fling in the recorders office as above
stated, title to the lands and lots therein re-
turned in the state Of Louisiana, which shall be
impeachable only on proof that taxes for non-