St. Landry democrat., 1879-05-03
The Convention and Back
Taxes.

| in session, at New Orleans, in the great
| work of endcay0ring to relieve Louis
| lana from its present distressing tinan
| cial embarassmcnts, will be compelled
| to adopt some effective measure for the
collection of the vast amount of back
due taxes due the State. Under the
ruinous operation for several years past
of ruinously high taxes, coupled with
heavy costs and penalties for non-pay-
ment; the effect of laws making those
taxes operate as mortgage on the i'm
movable, and a lien on the movable,
property OF delinquent taxpayers
the fact that such mortgage and
lien cannot be removed until full
payment of all back taxes, costs and
penalties ; the fact that such payment
must be made in one single payment
the fact that thousands of delinquent
tax payers have had all their real pro-
perty sold for taxes, most of it to the
State, and cannot redeem it without
payment in full, with all costs, at one
payment; these facts and laws have
resulted in piling up an enormous
amount of back taxes which not one de-
linquent taxpayer in fifty can pay
in one payment, and therefore not
one in fifty has the slightest induccment
to pay his current taxes, because such
payment will not redeem his property
already sold to the State, nor relieve it,
i not sold, from the tax mortgage and
lien upon it.
We see but one way out Of this en-
barrassing Labyrinth. OF debt and dis
tress, and at the same time to secure
absolutely the payment OF these back
taxes, and of current taxes regularly
and promptly in furture, and that is for
the constitutional convention to adopt,
or to direct the next Legislature to adopt,
some such measure as was presented in
fslature, by Hon. Geo. Ii. Wells, of Cal
casieu, in bill for the relief of delin-
quent tax payers, and to facilitate the
collection of taxes, which we copy from
the n. D. Democrat of January rs, 1879.
We have conversed with many intelli-
gent men on this subject, aud they have
agreed without exception that this bill
Of Senator Wells provides the only
practicable means of collecting the
back taxes, means certain to secure
their collection, an immense and ac-
tually necessary relief to taxpayers all
over the State, and all immediate and
great benefit to the State by securing
the payment into the State treasury of
all back and current taxes.
Let the convention adopt some such
measure OF relief for the taxpayers and
for the State, and then prohibit the leg
quents in future, provide for tax sales |
like sheriff's sales, with immediate de-
livery Of title and possession to the pur-
chaser, make the collection of taxes as
certain as death, and the convention |
will deserve the gratitude Of the State, |
and the State government, and the peO- |
pie Of the State will Immediately draw |
one long breath of relief. We are cred |
IDLY inforfyed that Mr.. Wells bill re-
ceiyed the strongest assurances of sup |
port from many prOmlneut members of |
both houses of the last legislature, and |
that it would certainly have passed but
for the refusal or failure of the senate |
finance committee Ito whom it was re-
ferred) to report it back to the senate,
until the closing hours of the session,
when, in the usual rush OF business, Mr..
Wells could not secure the necessary
four-fiftbs vote of the Senate to suspend
the rules and put the bill upon its third
reading and final passage.
The following is the text OF the bill
An act for the relief of delinquent taxpayers
to annul certain tax sales OF their property to
the State of Louisiana, aid to facilitate THO
whereas, the greatest obstacle to the collcc-
lection of current taxes is the fact that, under
existing laws all BACK taxes ana current taxes,
and the penalties for non-payment thereof,
must be paid i'll full, at one and the same pay
ment, i'll order to relieve the property of de-
linquent taxpayers from the tax liena existing |
thereon and in order to secure q redemption
OF property sofa to the State Of louisiana at
Whereas, the speedy collection of current
taxes has become al Imperative necessity
SECTION 1. BE it enacted by TIE Senate aud
House or Helo,'essafaAees q ne STAG Of Houis,
shall bay prior to tho first day of July, 1879,
their State taxes for the year 1873. due and
collectible In the year 1870, and their current
State taxes annually thereafter shall have and
amount due by them to the State for back
taxes for all previous years, up to and including
the year 1877, in three equal and annual in
stallments, as follows, to-wit: The first install
ment on or before the first day Of July, 1855:
the ne sec9na s iRs.ashtoR rbafars the rst
OF hefore the first day of July, 1882.
SEC q BE It further enacted, ekH., That all
delinnhent thxpayors who shall pay their cur
rent ana back state taxes, in accordance with |
the provisions of the first section of this act.
shall he and they are hereby relieved from the
payment of any and all penalties due by them
under existing laws for orl-naYI3ent Of taSesi:
and all taX gales Of thsit pfcperty to the STATE
of Louisiana made prior to the passage of this
act or which MAY be made prior to the first Gay
annulled in fll cases where the State of Louis
lana has not already sold such nr0neptL In !
third persons, aiid execiited and delivered to
such third persons q title thereto.
zee. SI,,s. 3 e e Il tMther sAaesed etc. That the
annual installment of his back taxes, or to pay
lis current taxes, as provided in the first Sec
ion OF this act. shall, ipsO tdet0, constitute his