Year: 1875

citv VI new orleans Tor the respective


amount of taxes assessed, until the same


De paid IN preference to all mortgages


and encumbrances other than taxes dua
| the Stare,' etc.


| 1t is contended 6y the City Attorney that
| this lien and privilege existing on the OBJ
| jects assessed, if not paid. exists with equal
| force and effect upon the real estate of the


delinquent. To illustrate, if A has CAPT


ltai IN trade OF Sl.OOO.000. which owes an
| assessed tax of $4,000, and also owned a
| house and lot assessed at $25, 900, on which
Z held a mortgage antedating the assess
| inent OF the tax on the capital, Il can not
sell 1t under his mortgage and get clear


title ON paying the tax assessed on the
mOrtgaged property, without also paving
IN $2o 900 assessed on AS capital. or so


mnch thereof as the property may bring.
understand the law differently. THE
! taxes assessed and levied by virtue of
this act and on the property, real or per-
sonai. OF any person or corporation, are
hereby declared to be lien and privilege
upon said property" etc. think the Just
aud consequently the proper Interpretation
to give this language is, 1.-THE taxes assess
eu on the real property are declared to be
lien and privilege on it, and those assessed
on personal property lien and privilege
thereon"


uAS VIC" otAcuStueucu Dy Tue IacC
that the most powerful and promptly
operative remedies are placed in the hands
OF collectors to enforce the payment OF all
taxes. In point Of fact, may say they are
oppressive, If not tyrannical. Again, If the
real estate is to be inevitably incumbered
with all taxes on capital OF personal
nature, it must cease to furnish any basis of
security to lenders of money, and conse-
quentiy become, to a very seIieus extent,
dead capital.


The power or authority to sell land for
the payment of taxes was never under
stood to belong to common law and there
fore must exist, if it does at all, by statute
law and must hence be special. 1t must
grow out OF the sovereign perOgative of
State and the very letter Of the law. and
must be strictly pursued and should appear
to be so on the face of the proceedings.
Looking to the language Of the statute au-
menG OF taxes, find it almost verbatim
with that authorizing the sheriff to seize
and sell under a writ of fieri tacias.


1t need not be argued that under the feri
taclas writ the duty of the sheriff is first to
seize the personal effects of the debtor 1t
has been remarked, and think with good
reason. that the evident intention of '.the
law was to make the tax a charge upon the
person of the resident" (see Blackwell's





1t lien on his property has no other effect
than to secure its payment. The same
author says: at is the policy of the law to
resort to the land itself only when all other
remedies fail to enforce satisfacti ton of the
tax"


The person or personal estate of the de.
llnquent ls regarded as the primary, the
land the dernier resort. The tax never be-
comes charge upon the land until the



(Idem. p. T6) This is the principle which
prevails in the. absence of any
special statue to the contrary. Privileges
are stTich juris, and can not be extended in
any case, Dut more especially in one like
this.
am of opinion that the intention of the
Legislature OF this State was to charge the
property taxed with lieu and privile 90 for |
the payment of its assessments; that it was |
not the intention to impose a privilege on |
any one species Of property to secure the |
payment OF taxes assessed on another. |
Were the reverse of this proposition true.
as insisted upon by the City Attorney, it |
would IN very many instances impair the |
obligation Of contracts and prevent the |
most ordinary use OF private property.


Purchasers OF property are expected to |
pay the taxes assessed on it, not because |
the property owes them, but because the |
former owner owed so much on it. If the |
property owed the tax, an assessment in |
he name OF one not the owner would au-
.forize its sale, and the Gale would be valid.
But such is not the law. AZ Missouri Rep,
go.


Any other construction would oblige the
mortgage creditors of the delinquent tax.
layer to pay all the taxes due by him on
very species of property before he could
70 permitted to collect his own debt, al
hough secured by prior mortgage. The
ule must be made absolute on the plain
IN payment of the taxes assessed against
he property in question for the year 1875.