The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-01-24
DELINQUENT TAxPAyERs.

The following bill has been offered by Mr.
Wells In the Sebate for the relief Of this class,
We publish the bill for the information Of
members Of the General Assembly.
An act for the relief of delinquent taxpayers
~ annul certain tax sales Of their props
etty to the State Of Louisiana, aud to
faeilitate the collection If taxes.
Whereas. the greatest obstacle to the col
lection Of current taxes is the fact that. under
existing laws, all back taxes and current
taxes. and the penalties for notisI,ayunnt
thereof, must be paid in full. ut one and the
same payment, IN order to relieve the prop
etty Of delinquent taxpayers from the tag
liens existing thereon and In order to secure
REDEMPTION Of property sold to the State Of
Louisiana at tax sales. and
Whereas. the speedy collection Of current
taxes. has become ab Imperative necessity !.
therefore,
SECTION l. Be II enacfed bu The Senate and
House If Representatives. Of he State Of Lou
isiand, IN Generai Assembly convened That
all delinquent taxpayers who have paid or
who shall pay prior to the first day Of July
1879, their State taxes for the year 1878. due
And colleutibe In the year 1879, and their cur
rent State taxes annually thereafter. shall
have snd enjoy tho right and privilege Ut pay
Ing the amount due by them to the State for
back taxes for oil previous, years. up 10 and
including the year 1877. In three equal and an
nunl install lmens. ne follows, To wit: Tho first
lnstallmsDt on or before the frst day " July.
1880; the second instalment on or bsfore the
first day Ut July. 1891. aud tho third Install
tnent on or before tho first day NJ July, 1899.
SEC. a. he u further fnnrffd rfr.. That all
delinquent taxpayers who shall pay their
current and back State taxes, IN accordance
with the provisions Of the first section of this
act, shall bs and they are hereby relieved
from the payment ri any and all penalties
due by them under existing In rs for non.pay-
meDt Of taxes, and all previous tax sales ri
their property To tho State Of Louisiana.
made prior ~ the passage ri this act or
which may he made prior to the first day "
July. 1879. shall be aud they ars hereby nm
nulled In all cases whore the State OF Louis
lam has not already sold such property to
third persons. md executed and delivered to
such third persons title thereto
REC. Il. he " further enacted. etc. That the
failure Of any delinquent tax payer to pay any
annual instrument Of his back tnssts or TO
pay his current taxes, m provided In the
irst section ~ this act, shall. irso farfo. CON
stitute his forfeiture Of all tho benefits. rights
and privileges OF this act.
hEC. 4. Br n further enacted. etc.. That State
warrants Of the State Of Louisiana shall be
and they are hereby made receivable In pay.
ment OF all back taxes, due by nll delinquent
taxpayers who may offer TO pay their back
and current taxes I'm accordance with tho
provisions Of the fret section Of this act
SEQ. 8. BE II further enacted. etc., That this
act shall take effect from and after its pas
sage. and that all laws and parts cf laws con-
trary to or IN conflict with the provisions Of
this act be and they are hereby repealed.