The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-04-10


siished shall proceed to I'LL out the said tan
rolls from the tax Lists, as fast as they are
completed; and he shall deposit one tax rol
In the office In which the mortgage records
of the parish are kept, the SECOND IN the Office
of the tax collector OF his district, or in the
office of the sheriff. and the third In the office
of the Auditor. as soon as possible before he
first day OF September In the year 1880, and
the first day Of June In any subsequent year
EEC. %. Be IL further enacted. etc. That the
recorder of mortgages shall Immediately file
the tax roll delivered to him. and shall retain
and keep the same among the record books OF
his office; and he ehall indt X the came In the
current mortgage book, under the head oi
"Tax Roll Tor the year $780," and each sub
seuuent year, respectively. but no further
record thereof shall be necessary or be paid
for.
SEQ. a. Be II further enacted etc, That
from the day the said tex roll is filed In said
mortgage office, each specific piece of real
estate thereon assessed shall be subject to n
legal mortgage for the payment OF The tax
due on II, but not for any other tax, which
mortgage shall prime and outrank all other
mortgages, privileges, liens. encumbrances
or preferences, except tax rolls Of previous
years. Alltaxes, tax mortgages and tax priv
ileges shall be prescribed by three years from
the date OF filing the tex roll, but the said
prescription shall be interrupted by the
tendency Of any sult which prevents the col
lection Of said taxes, and the time of such In
terruption shall lie excluded from the compu-
tation of said three years. Whenever any
taxes are paid In full, the tax collector or
sheriff shall give his tax receipts therefor,
and shall write In proper columns, on the tax
rolls In hs own Office the word paid" The
taxpayer will present his tax receipt to the
recorder OF mortgages, who will cancel the
mortgage recorded against the properties
described upon the tax receipt. The tax col
lector shall make quarterly statements Of the
delinquents who have paid their taxes, the
amount paid, aud the year for which they are
by the tax collector and sent to the Auditor
of Public Accounts.
SEQ. as. Be it further enacted, etc. That. as
soon as the tax roll is flied IN the Office where
the mortgage records are kept. aud q COPY
delivered to the tax collector; the tax cole,.-
Tor or sheriff shall publish once week, for
two weeks In one paper, published In his dis
tfiet or parish, II there be Que, otherwise In
some paper published IN some adjoining par
tsh, q notice, setting forth In substance that
the taxes assessed in that year, are set forth
In the tax rolls Oh file In his office, and In the
mortgage office of said parish; that they are
then due, and that they will become delin-
uuent on the thirty-tirst day of December
and will draw eight per cent per annum in
terest FROM that date until sold In accordance
with article 2l0 of the constitution. The tax
collector or sheriff shall also post similar
notice on the door of the room In which the
Civil District Court of said parish ia held. He
shall indorse on the tax rolls retained In Ills
Office and deposited In the mortgage office
hie certificate, that he has 50 published and
posted the said notice, which certificate on
either roll shall be full proof of such publIca-
Mon aud posting, until disproved by contrary
evidence I'm a judicial proceeding. He shall
pay for said publication. but shall not receive
any allowance or costs for said publication or
notice.
SEC 80 Be IL further enacted. etc. That said
publication and posting shall be full notice
TO each taxpayer, and TO each other person
whom 1t may In any manner concern. that
the listing, assessment and valuation of the
taxable property has heen made; that the tax
rolls are on file and open for inspection and
examination IN the sheritfs office, and In the
Office where the mortgage records of satd par !
lab are kept; that the said taxes are due and |
collectible. aud that they will begin TO draw
Interest, az above provided
SECTION a. Be ii further enacted, ect, That
on the first day OF the calendar month next |
succeeding the frat day of said publication,
or as soon thereafter as possible, the tax col |
iector or sheriff shall address TO each tax
payer who hae not paid all the taxes which |
have been assessed to him on movable prop
erty written or printed notice, setting forth,
Ia substance, that the State taxes assessed to
said taxpayer ON movable property In said
parleh, stating the aggregate assessed value
Of said property, and the aggregate sum of
the taxes due thereon, fell due and should |
have been paid In full on or before the fret
day OF the then current month: that the
said taxpayers became delinquent for said
after the expiration of twenty days from the
date OF said notice, the tax collector or
sheriff will advertise for sale the movable
property on which the said taxes are due. In
that at the principal front door of the court
house, where the OWL District Court of said
parish is held, he will sell within the legal
hours for judicial sales, for cash and without
such portion of the said NOV
able property "a the debtor shall point ont
and deliver TO said tax collector or sheriff:
and, In case the taxpayer shall not point
out euficient property that he will at once
and without further delay, sell for cash. with
out appraisement. the least quantity OF said
Tor the amount of taxes assessed upon NOV
able property, with interest and costs.
SEC, Is. BE 1t further enacted, etc, That the
tax collector or sheriff shall either deliver to
zach taxpayer In person, or shall leave at his
residence or place Of business, or shall mail
10 him by registered letter, postage prepaid,
to the postoffice of said taxpayers
me OF said notices. for which he shall be en-
itled to collect from said taxpayer ten cents
ls costs; prouided, no notice shall be charged
or unless the same has been actually deiiv-
'red or mailed to the taxpayer. He shall
,ertify, on both tax rolls, that he has served {
pr mailed all OF said notices. and said certif-
'ate on either shall make full proof until dis
proved In judicial proceeding. ,
SEQ. 49, BE ii further enacted. ETC., That the
ax collector or sheriff shall publish once a
week for two weeks. In one newspaper. pub
ished In his district or parish, II there be one.
II in the manner provided by law for judicial
ales, one general notice, substantially In the
form, addressed to all unknown t
'wners of assessed movable property stu- |
tied In his parish or district Ia which he {
hall describe such items or such quantity of {
he movable property assessed, as will pay /
vi the taxes, interest and costs. c
he shall also post similar notice on the c
oor OF the rooms in'which the Civil District \
)ourt Is held. He shall certify, onboth tax &
oils. that he has published and posted said q
otices; and said certificate on either shall |
nake full proof thereof, until disproved in a l.
JUDICIAL proceeding. He shall pay for said t
and shall be entitled to collect, t
g costs thereof. one dollar from each un- r
nown owner, or from the property assessed a
D him. I
SEC. 80. Be Il further enacted, etc, That, O
the expiration of the said twenty days no. n
ce, counting from the day when the last of O
aid notices Is delivered, mailed. published,
r posted, the tax collector or sheriff shall a
IN 0dv far In {,, | ~.