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

services, or of any obligations, rights, credits
or debts due to the tax debtor In any form
whatever, whenever such seizure or garnsh-
, ment may he necessary to collect the taxes
assessed, and no deposit or security for costs
shall be required In such cases,
, SEQ 40 BE it further enacted, etc, That all
suits, relating to taxes or licenses, shall be
preferences suits In ell courts where pending.
and shall be tried without jury and as
speedily az possible. Whenever judgment In
any suit relating to taxes or licenses Ia rem
dered In favor of the tax collector or sheriff,
ar other officer or agent, representative of the
State, levee district parish, city or town, the
court shall adjudge and decree that the party
tgarnshee excepted against whom the j,lig-
nent Ia rendered aud his snretles, in soiido
If there BE- any, shall pay to the district At
turney, or other attorney at law who conducts
said suit for euch tax collector sheriff, Off
GER agent or representative, five per cent on
the amount collected.
SEC. Al. BE il further enacted etc, That each
tax assessor aud each Tux collector. aud each
sheriff and er oficio collector of State
taxes, Is authoriz5d to appoint as many
deputies as he may require, who shall
take the constitutional oath OF office,
and from whom the tax assessor, tax
collector or sheriff shall require such security,
In his own favor, as he deems sufficient: and
he may perform all the functions OF the office
| of tax assessor or tax collector through said
deputies, but he shall be officially aud pecu-
| niarily responsible on his bonds and In ali
| other respects, for the acts of said deputies
| SEQ A. BE it further enacted etc, That, for
| all the services, laburs aud duties performed
by each sheriff and or offcio tax collector
throughout the State he shall he paid four per
eentuin on ell State and parish taxes collected
| by him and actually paid over to the State
| and parrish treasury. For the seizurps sales
| and tex deeds made by each tax collector or
| sheriff he shall be allowed the same costs
| which are allowed by law to shpriffs for mile
| age. seizures, sales and sherlffs deeds In iu-
| dieaL proceedings; and he shall be allowed
| four per centum on the amounts collected from
| tax safes, tn ha collected IA Gusts.
| SEQ. ~. Be IL further enacted etc, That all
property sold at tax sales shall he mmedl-
| ateiy delivered into actual possession Of the
purchaser by the State tax collector or sher-
| ff, who is hereby Invested with full authority
| and power to make all the seizures necessary.
| tn take and deliver such actual possession.
| SEC A. Be IL fm ther enacted etc, That
| each State tax collector and each sheriff aud
ofiCio collector of State taxes shall execute
| and'sign Ia person or by deputy, In the name
| OF the State of Louisiana, n deed of sale, To |
| the purchaser OF any real estate sold for |
taxes. in which he shall relate, In substance |
brief history of the proceedings had shall |
describe the property, state the amount of |
the taxes, interest and costs, and the bid made |
for said property aud its payment to hin In |
cash; and shall sell said property to- the pur-
chaser with the right tn be placed In actual
possession thereof, by order OF q court OF COM
petent jurisdiction, aud shall conclude said
deed with the statement that the said prop
erty shall be redeemable, Mt any time, for the
space of one year, beginning on the day when
the said deed Ia filed for record In the convey
ance office In the parish 10 which the prop
erty Is situated
SEC 45 Be il further enacted, etc, That the
said deed shall be passed, by authentic act,
before a duly qualified notary public, and
shall be filed ana recorded In the conveyance
office of the parish In which the property is
situated; and duly certified copy of the
same shall be authentic evidence.
SEQ. 46. Be it further enacted, etc. That upon
any Judge of competent jurisdiction, TO be de-
termined by the value OF the real estate
therein conveyed, and not by the amount of
the taxes, the judge shall, In chambers, grant
an order OF seizure and possession, command,
ing the sheriff to seize said property and
place the purchaser in actual possession
thereof and writ Of possession shall be Is
sued thereon by the clerk, but the purchaser
may take actual possession Without such or
der, with the consent or acauiesoence of the
tax debtor. or otherwise; provided, no force
or violence shall be used.
SEC. AZ. Be it further enacted etc, That
from the date of the recording of said tax
deed of sale all the rents and revenues of the ,
property therein conveyed shall belong to the I
purchaser, aud shall be paid to him. and all
taxes thereon shall after that date, be as
sessed to and shall be paid by him. until the {
said property be redeemed II redeemed, the ,
person redeeming shall pay all the taxes as
sessed upon the said property subsequent to
the tax sales.
SEC. AZ. BE it further enacted, etc, That no
assessment shall hereafter be- made under that ,
name, rs heretofore of the capital stock of ally
national bank, State bank, banking company,
banking firm or banking association, or OF ,
any corporation, company, firm or assooia-
ton, whose capital stock Is represented by {
shares, but the actual shares shall be as
sessei to the shareholders who appear rs such
upon the books, regardless of any transfer |
not registered or entered upon the books and
1t shall be the duty of the president. or other
n IN tn thp fpv nvIt atrr 1,
complete list Of those who are borne upon the |
books as shareholders; and all the taxes so
shall be paid by the bank, COM {
pany, firm. association or corporation.
from the shareholders or their t
transferees. All property owned by the bank {
com pany, firm, association or corporation d
which is taxable under sections and 8 of this /
act shall be assessed directly to the bank, '
company, firm, association or corporation, {
and the pro rata Of such direct property taxes | 8
and OF all exempt property, proportioned to 4
Zach share OF capital stock, shall be deducted O
share under this section. The shares of stock Il
Of any railroad company, whose railroad b
rack lies partly within this State and partly II
n another State or States, shall be assessed
niles of It's track, within this State bears to G
he total number of miles of it's track. Such d
assessments shall be made where the bank II
tic. is located and not elsewhere, whether the a
itStuS tDSIe VI uoL. huy pEfBl- | "
lent, or other officer, who shall refuse or fail t,
o deliver said list to the tax collector shall
20 guilty of misdemeanor, and on convic-
ion shall be punished by fine, or imprison-
nent, or both, at the discretion OF the court l.
70 assessment shall be made Of "capttal en-
'loyed In trade" under that name as hereto
ore. but all the property taxable under sec
ions and of this act, owned by any per-
on, association, firm or company, whose
apital stock Is not represented by shares,
hall be assessed to said person, firm, asso-
iation or company.
SEC. 40. Be 1t further enacted, etc.. That, IL n
ny clerical error In the description of any L
property be discovered by the tax collector
r sheriff 1t shall be his duty to note the cor
ect description ON the margin OF the tax list
property by Its correct description. lie
Sec. so. Be IL further enacted ETC., That 1t | q,
hall be the duty OF the tax assessor to as al
ess In any wear subse uuent to 1890 any OIL