The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-03-28

| aOA0 vi Guy Al6tIlCh VI UHb phTIbu vi OElttIIh
for back years cannot be had, it shall be The
duty OF the tax collectors to compile thells'
OF delinquents from the books OF the Recorder
OF Mortgages. Said record shall be received
az prima fa:ie evidence Of the claim OF thu
Sec. s. Be 1t further enacted, ETC., That sec
ton SO OF act MOL 96, extra session Of 1877. bt
amended and re-enacted to read as follows
That the tax collectors shall be and they are
hereby authorized to give title In the name
purchasing may apply to court of competent
Jurisdiction to be placed in possession Of prop.
erty; II the property sold is movable the de.
livery shall DO made by the tax collector at
courts. That, If the party against whom
the taxes be assessed own any. tax
able personal property, rents, rights or
credits, It shall be the duty of the
tax collector to seize as much Of such tax
able personal property. or any, as may be
necessary, to pay the taxes, in preference to
| any real estate, and in making such seizure
the tax collector shall take into his actual pos
session the personal property so seized.
| SEQ. 8. Be ii further enacted, etc., That Sec
tlon 81, act mol SO, extra session Of 1877, be
amended and re-enacted to read as follows
That all real estate sold hereafter under this
act, or heretofore sold under any former rev.
enue act provided the same has been pur-
or any city or parish, shall be redeemable by
the owners thereof, or any legally authorized
agent, or any heir or creditor Of said owners,
Within two years from the date Of sale, upon
payment TO the party purchasing at the tax
| collector 8 sale OF the amount Of the purchase
money, together with interest and penalties
as provided by law, and all taxes paid by the
purchaser on said property between the date
| OF the sale and the date of redemption; pro-
| Dided, that IL the State has become the pur-
| chaser, and taxes since assessed be paid and
| on proof OF the payment as above provided
for, the Auditor shall issue to the said owner,
under the seal of his Office a certificate OF re-
dem sass The Rarty lands
the property has not been redeemed, present
the tax collectors title OF said sale to the Aud
| ltor or Public Accounts as evidence OF such tax
| collectors sale, and demand title to such
shall thereupon issue a deed of sale, with
complete and full title, in the name of the
State OF Louisiana, to the purchaser, under
his seal OF office, which deed shall vest the
| title completely and fully in the said Dur-
| chaser or his heirs.
SEC. Z. BE 81 further enacted, etc.. That sec
| ton 81, act No SO, extra session of 1877, be
amended and re-enacted to read as follows
That II any person interested personally, or
as heir, legatee, creditor, or otherwise, in any
lot or lands forfeited to the State shall, within
two years after the date of the collectors re-
turn, pay to the treasurer OF the State, Or to
the tax collector charged with the collection
OF the tax for which said property was for
tiU NtACSs iuUcI6st bllu IOI
which the same were returned, and all the
| taxes, interest," and penalties subsequently
| accrued on such lands, from the date of sale
until the date Of redemption, the Auditor,
upon proof thereof, shall execute and deliver
| to such person certificate of redemption of
| the same, under the seal of his Office which
shall be held and taken as evidence of the re-
demption OF such lands; and the lands, with
the name OF the person redeeming the same,
and the amount paid shall be entered on his
| record Of the lands across the entry of the
same.
SEC. 8. Be 1t further enacted, ETC., That sec
ton g. act No. SO, extra session of 1877, be
amended and re-enacted to read as follows
That within the first ten days of April, July
and October respectively, the tax collectors
shall render their respective accounts for all
taxes and licenses collected, or moneys re-
ceived on account OF the State during the
the State Treasurer. and for that purpose the
said tax collectors shall make and transmit
| to'the Auditor Of Public Accounts state
| ment whether or not they have collected any
taxes or licenses within the preceding months,
| and with an oath taken and subscribed, and
appended thereto, that the same contained a
| faithful account Of all taxes collected, and the
| amount received, if any, from licenses to per-
| sons pursuing trades, professions or taxed
occupation; similar settlements for all parish
collectors during the first week of each month
with the parish treasurerS that all tax COL
lectors shall make their final settlement with
the Auditor of Public Accounts and police
airy OF each year, and every collector failing
to comply with this section shall be proceeded
with as provided by law.
SEC. 9. Be 1t further enacted, etc., That Sec
ton u.s. act No. SO, extra session OF 1877, be
amended and re-enacted to read as follows:
tor with blank book, numbered from page
to page, duplicate whereof the Auditor
shall transmit to the treasurer of each par
ish. The tax collector shall write in said
book the name and amount paid for State or
with the parish treasurer by the tax collector,
the parish treasurer shall transcribe the en-
tries in said tax collectors book into the du-
plicate kept in his possession; he shall write
entered therein, and within the first ten DAYS AVS
Of April, July and October, as well as between
the tenth and twentieth of January of each
year, transmit to the Auditor a sworn state
ment OF the said book, which statement
it shall be the duty of the Auditor to com
pare with the account entered by the tax col
lector. In case of any failure Of the tax col
lector to keep said book as above prescribed,
ne shall be-, upon complaint, dismissed from
office, and shall be liable to fine and impris-
onment, at the discretion of the court !; and any
parish treasurer wilfully neglecting to tran
scribe, certify, or transmit as above provided
shall incur penalty of two thousand dollars
any 1aiSe swearing by the SAID parish treas
urer to constitute the crime OF perjury, to be
punished as directed by the criminal laws Of
this State.
SEC. TO- Be 1t further enacted, etc.. That
section 49, act MOL 96 Of extra session of 1877,
be amended and re-enacted to read as follows
That the State tax collector, on behalf Of the
State and parish authorities, and the treas
urer or administrator of finance of the various
towns or cities throughout the State are
hereby authorized to receive payment from
other persons than the owner Of the property,
all taxes due such State, parish or municipal
corporations, and with the consent of the
owner or persons in whose name the prop
Of the same to all the rights, liens, privileges
and mortgages of the State, parish or NUM-
cipal corporation, incident to or growing out
OF such tax or taxes, and their record in the
offices required by law, without prejudice to
any privileges or mortgages Of the State, par
ish or municipal corporation for other taxes,
or those that may become due in the future;
.J,rJ %tc%4 ,nIE 49,