The Opelousas courier., 1885-04-04
Don't Make q Mistake.
THE LAW is "IRoNoLAD =
TRs Provisions which Make 1t so.

E M u OiVg AeS1S
Many delinquent taxpayers
seem to think that because
the courts have annulled, on
account of informalities in de-
scription, ETC., sales for unpaid
taxes, they cen continue to es-
cape their public obligations,
yet retain their properties, by
slipping through some loop hole
in the statute. But act 81, OF
the last session, was designed
especially to cover just such ca
SEES ; hence its designation as the
aironclad" act. These new reg
ulations were adopted from the
statutes of other States, have
been held valid by the courts; SO
there is littledonbt that thecourts
Of this State will follow establish.
ed rulings, thus preventing de-
faulters to the State from longer
finding protection in their
wrongful course in the States
own tribunals and at the public
expense.
When the tax collectors begin
sales of property under act 80,
as very soon they will, it be-
hooyes all interested TO be on
thequi vive, or they will certain
" lose their holdings for good
and aye. The following extract
from the law is offered for their
most serious consideration and
as a warning of impending loss :
SEC. 2. Be it further enacted,
etc, That said property shall
be adjudicated and sold to the
last aud highest bidder, for
cash. All bids may be paid in
any lawful money of the United
States, or in any warrant, bond
or other obligation which by the
laws and constitution of the
State is made receivable for
taxes and licenses due the
State prior to January |, 1879,
except the costs incurred in adj
Indications to the State aud in
sales under this act. and the
commissions aud fees establish
ed by this act, which shall be
paid by preference iii current
money. All money realized to
the State from the enforcement
Of this act. which is required by
the constitution to be paid into
the State treasury to the credit
of the outstanding obligations
Of the State and interest there
on, shall be so paid but all such
money which is not required to
be so paid, shall be paid into
the State treasury, TO the credit
of the current Or free school
fund.
SEo..3. Be it further enacted,
etc. That each tax collector and
ex-oficio tax collector shall, as
soon as said adjudications to
bidders are made and complied
with, execute to each purchaser
d deed of sale i'm the name Of
the State. of each specific piece
OF property, before d duly quail
fed notary public by authentic
act, to be by him selected, q du.
IN certified copy Of which deed
shall be prima facie evidence Of
the following facts : First--Tha
the property conveyed was sub.
iect to taxation. Second-Iha'
none Of the taxes for which salt
property was offered were paid
and said deed shall be conclu.
elusive evidence of the follow
ing facts: /. That the property
wa assessed according to laW;2
That the taxes were levied &C
cording to law 8. That tht
property was advertised accor.
ding To law; 4. That the pro
perty was adjudicated aud sold
as stated IN said deed 5. Tha1
al the prerequisites OF the laN
were complied with by all tn,
officers, from the assessment I'll
to aud including the execution
and registry Of the deed 10 suci
purchaser and duly certified
copies of said deed shall b
full proof, without further cyl
dence, Of all contained therein
If only d portion of the taxes
for which the property IS soil
are proved to have been paid
the sale and the title TO the pllr
chaser shall, nevertheless, p
good and valid, the same as
all the taxes for which it !
sold had not been paid.
The better plan for delln
quents to pursue would be T
redeem their property at once
thus stopping the additional
costs which additional proceed
ings against it must entail.