Year: 1873

menced hereafter in any Of the courts
Of this State, in which it is sought to
enjoin Or delay the collection Of any
licensss or taxes whatever, whether
State or parish, general or special,
imposed by competent authority, shall
be regarded as preference cases, and
the court shall proceed to final trial
and determination Of the same at the
earliest moment compatible with the
ends Of justice; and tax. collectors
shall not be liable for damages for
prosecuting such cases. and upon a
dissolution Of any injunction hereafter
granted to enjoin or delay the collec-
tion of any such taxes SO levied or
imposed upon any person or property
in this State, the court ordering such
injunction to be dissolved shall enter
decree against the persons suing out
the same, and his or their securities
on their injunction bond for the
sum of one hundred per centum ON
the amount of all taxes, the collection
of which was so delayed or epjOined,
and all costs of suits, and said DEGREES
shall be enforced as other DEGREES are
enforced, and the money collected and
paid into the proper treasury.


Sec. A. Be 1t further enacted, etc.,
That the tax collectors shall be aud
they are hereby authorized to give a
title in the name of the State Of Louis
lana to all persons purchasing prop
erty sold in pursuance Of this act, and
such title shall be held in and recog-
nized by all courts of this State as
valid in law, for which title the tax
collector shall be allowed a fee Of two
dollars upon the presentation of a
title so given to the district court or
parish court it shall be the duty of the
judge to order the sheriff to put such
person in possession of the property
SO purchased by him.


SEC. 5. Be 1t further enacted, etc.,
That in cases Of vacant property, or
when the owners are unknown or alb
sent, aud have left no known agent,
the taxes on which property shall not
have been paid, the parish or district
judge shall, on application of the tax
collector, appoint curator ad hoe,
upon whom notice shall be served,
and if within ten days after said notice
the taxes are not paid, the tax collec-
tor may seize and sell said property
without process Of courts according to
the mode prescribed ly section one of
this act; and after deducting from the
proceeds of any sale the taxes due,
together Will, all penalties, costs, and
chlrscs, the surplus shall be deposited
in the treasury to the credit of
the owner OF such property, and no
curator al hoe appointed under thi.,
act shall receive any other conprn-
sation than two dollars in eacl, case
where sale is effected.


SEC. 6. BE it further enacted, etc.,
That all real estate sold hereafter un-
der the provisions of this act, or any
other law of the State providing for
the sale of the property Of delinquent
taxpayers, shall be redeemable by
the owners thereof or their legally
authorized agents within six months
from the date of sale, upon payment
to the party purchasing at the tax
collectors sale of the amount of the
purchase money with fifty per centum
additional and all costs after which
time, if not redeemed, the party SO
purchasing may present the tax col
lector's title of said sale to the Audi
tor of Public Accounts as evidence Of
such tax collectors sale and demand
a title to such property, and the Au-
ditor Of Public Accounts shall there
upoIr issue Il deed of sale with COM
plete and full title, in the name Of the
State Of Louisiana, to the purchaser
under his seal of office, which deed
shall vest the title completely and
fully in the said purchaser or his heirs,
for which services the Auditor shall
be entitled to a fee OF two dollars.


Sec. 7. Be 1t further enacted, etc.,
That if any person owing any taxes
has removed from one parish to an
other, not leaving sufficient property
to pay his taxes, the collector to whom
the taxes are due shall be author
lied to make out the bill in dnpli7
cate, and certify to the. correctness
Of the same under oath, and forward
the duplicate to the Auditor, and the
original to the tax collector. of the
parish to which the said delinquent
taxpayer has removed, and in which
he may have property, whose duty it
shall be to proceed to the collection
of the amount due in the same manner
as is provided in the case of resident
delinquent taxpayers.


SEC. 8. Be it further enacted, etc.,
That the taxpayers who are now or
shall become delinquent by the non
payment on real estate, as is provided
for in this act, and shall have been so
returned upon the rolls of the tax col
lector to the Auditor of Public Ac-
counts, the Auditor shall publish in
the official journal Of the parish in
which such delinquent resides, or by
public notice when there is no official
journal, by three insertions within ten
days, the name, residence of and
amount due from such delinquent tax
payer, and such delinquent taxpayer
shall, after thirty days, forfeit his
ripht tn brinp Suit Or he = witness fnr