shall be enforced in the same manner as twelve months' bonds taken in accordance with articles seven hundred and nineteen and seven hundred and twenty of the Code of Practice, upon execution issued upon such twelve months' bond by the clerk of the court which issued the order for sale of the property, and such clerks are hereby of courts. authorized and required to issue such executions on the demand of any person having the legal right to control such bond. Duty of clerks collectors. SEC. 3456. Whenever any person charged with the collection of parish taxes shall fail to pay over the taxes collected by him within 1869-116. thirty days after being required to do so by the police jury, or other Suit on bonds of parochial authority, by a written demand served by any constable of the parish, the police jury or other parochial authority shall have the right, on filing in the office of the clerk of the district court a certified copy of his bond, and the return of the constable, showing the demand made on him, to obtain from the clerk an execution against the collector for the amounts which he may have so collected and failed to pay over, which execution shall have the same force and effect as the distress warrant or execution, when issued by the Auditor, and any property sold under it shall be sold for cash, without the benefit of appraisement. PARISH OF JEFFERSON. vertising and son. SEC. 347. The fourth section of an act entitled "An Act relative to sheriffs' sales and writs of fieri facias," approved March fifteenth, 1861-95. eighteen hundred and fifty-five, which reads thus: "That hereafter Manner of adall sheriffs' and coroners' sales shall be advertised to take place, and making sheriff's shall take place at the courthouse, or at some other public place in sales in Jeffer the vicinity of said courthouse, on the first Saturday in each month, commencing at eleven o'clock, after the expiration of the time required by law for the advertisement of such sales; and the said sheriffs or coroners shall have the right to adjourn said sale to the Monday following, and then from day to day, only in case there should not be time to conclude the same in one day; Provided, however, That nothing in this section shall deprive the defendant of the privilege now enjoyed by him of having his plantation, when it is under seizure, offered for sale at his domicile, upon giving notice to the proper officers, within three days after notice of seizure," is hereby repealed, so far as it is applicable to the parish of Jefferson. In said parish of Jefferson, hereafter, all sheriffs' and coroners' sales shall be advertised to take place at the courthouse, commencing at eleven o'clock A. M., after the expiration of the time provided by law for the advertisement of such sales, and the said sheriff or coroner shall have the right to adjourn said sale to the following day, and then from day to day, only in case there shall not be time to conclude the same in one day; Provided, however, That nothing contained in this section shall deprive the defendant of the privilege now enjoyed by him of having his plantation, when it is under seizure, offered for sale at his domicile, upon his giving notice to the proper officer within three days after notice of seizure. TAX SALES. SEC. 3458. Every State collector receiving the tax lists, shall 1869-146. proceed to collect the taxes therein mentioned. For that purpose Notice of colleehe shall give twenty days' notice to each taxpayer resident in the tion. Omitted property. Unpaid taxes, parish of the amout of taxes due by such taxpayer. Every tax collector in the parish of Orleans shall, by twenty days' publication the official journal, in the manner provived for publication of judicial advertisements, give public notice of the place at which he will be present, from the hours of nine A. M. to three P. M., for the purpose of receiving payment from all persons indebted for taxes, which collections shall begin on the first day of February of each year, after which delay the property of any person, whether resident or non-resident, who shall have omitted or neglected to pay his taxes, shall be dealt with as hereinafter provided, and it shall be the duty of every State collector throughout the State to add to the list of assessments, and cause to be assessed by two property holders, any property or taxable object omitted in the list, and he shall proceed to collect the tax due thereon, after having obtained a special written authorization therefor from the Auditor of Public Accounts. SEC. 3459. In all cases of neglect or refusal to pay their licenses or taxes of any description, by any person, firm, company or corhow collected. poration doing business in this State, the State collector or tax collector shall, and he is hereby empowered, after having given ten days' written notice, to close up such establishments or places of business, until the indebtedness to the State, together with all costs, is fully settled, and after thirty days from date of closure of such place of business, if the taxes or other indebtedness to the State, together with all costs, is not fully settled, the State collector or tax collector shall sell all property found belonging to such delinques; and after deducting licenses, or taxes, as the case may be, and all costs, shall hand over the remainder to the defaulting party; Provided, That where the property so found is of a perishable nature, the collector may sell five days after seizure. Property re turned for nonpayment of Taxes, title. SEC. 3460. In case of refusal or neglect of property owners to pay their taxes, the State collector or tax collector shall, after twenty days' written notice in any city or corporate town, and thirty days in any parish to the owner of the property assessed, his agent or attorney in fact, seize and sell any property, real or personal, rights or credits, belonging to such defaulting taxpayer without process of court, and all costs of such seizure and sale shall be borne by the defaulting taxpayer; and all courts are prohibited and restrained from enjoining or otherwise interfering with State collectors in the discharge of their duties, in collecting licenses or taxes under this law. SEC. 3461. When a State collector shall fail to sell any real property in the parish where it is situate, he shall immediately send a full and minute description of such property with all its metes and boundaries to the Auditor of Public Accounts, who, after thirty days' notice in the official journal, shall sell such property to the highest bidder at public auction, in the city of New Orleans. SEC. 3462. State collectors shall be, and they are hereby Bale of property authorized to give a title in the name of the State of Louisiana to all persons purchasing property sold in pursuance of this law, and such title shall be held and recognized by all courts in this State as valid in law, for which title the State collector shall be allowed two dollars of the proceeds of sale. Curator ad hoc SEC. 3463. In all cases of vacant property, or when the owners for property of are unknown or absent, and have left no agent, the taxes on which absent owners. property have not been paid, the parish or district judge shall on SALES. the application of the collector, which it shall be his duty to make, appoint a curator ad hoc, upon whom notice shall be served; and if within thirty days after said notice, the taxes are not paid, the State collector or tax collector shall seize and sell said property, as provided in section four thousand three hundred and sixty, and after deducting for taxes, penalty, and costs, the collector shall return the balance into the State treasury, as in cases of abandoned lands made and provided. pro erty for 671 SEC. 3464. All real property sold under the provisions of this act relative to tax sales shall be redeemable by the owners or their Redemption of legally authorized agents within one year from the day of sale, upon taxes. payment to the party purchasing at the State collector's or tax collector's sale of the amount of the purchase money, with fifty per cent. additional and all costs, after which time, if not redeemed, the tax collector or State collector of the parish in which the property is situated, shall, upon application of the purchaser of such property, send a detailed statement of the same to the Auditor of Public Accounts, accurately describing all metes and boundaries, together with the amount of each tract, and the price paid, and the Auditor shal thereupon issue a deed of sale, with a complete and full title, in the name of the State of Louisiana, to the purchaser, under the seal of his office; which deed shall vest the title completely and fully in the said purchaser, or his heirs, and shall be recognized by all courts of this State; for which services the Auditor shall be entitled to the same fees as in the case of redemption of lands. SEC. 3465. The State collector or tax collector shall demand payment of all taxes assessed on companies, incorporated or not, Taxes on corpofrom the president, secretary or agent, or other officers of such rations. companies, and if not paid, shall proceed to the collection thereof in the same manner as in other cases. SEC. 3466. The Auditor shall, annually, on the first Monday in May, cause to be sold by the State collector or tax collector of the Annual sale of parish or district in which the forfeited lands may be situated, for forfeit. d lands. cash, to the highest bidder, all land forfeited to the State, which shall not have been redeemed within two years. The State collector or tax collector shall give thirty days' notice of all such sales by public auction in the official paper of the parish or district, when there is one; if not, then in some paper published in the parish or district, or where there is no newspaper, notice thereof to be posted up at the courthouse of the parish. The money so collected shall be paid into the treasury in the same manner as other taxes SALVAGE. SECTION. Salvage allowed on cotton saved...3467 Duty of the salvor in case the cotton SECTION. is not claimed.... 3469 the cotton charges. on paying the .3168 Penalty for refusing to deliver cot- 3470 SEC. 3467. Any person who shall recover, save and place upon 1855-467. Salvage allowed the bank or land, any bale of cotton found floating in any of the on cotton saved. What persons claim the cotton are entitled to on paying charges. Duty of the salvor in case claimed. waters of this State, and not in possession or under the actual control of the owner or carrier thereof, shall be entitled to demand and receive, from the owner, his agent, consignee or insurer, the sum of two dollars and fifty cents for each bale of cotton so recovered and saved from the water as aforesaid, and also the additional sum of fifty cents for each bale so saved, as aforesaid, which may have been shipped to the city of New Orleans, as hereinafter provided, previous to its being demanded by the owner, his agent, consignee or insurer. SEC. 3468. The master of the boat or vessel from which such floating cotton may have been lost or thrown overboard, the shipper, consignee and insurers of such cotton or any of them, shall be entitled to demand and receive the possession of the same, after first paying the salvage fees as provided in the preceding section. SEC. 3469. If the owner, his agent, or consignee, or insurer, should not demand such cotton from the salvor, within ten days after the cotton is not it shall have been recovered from the water, then it shall be the duty of the salvor within the further term of ten days, to ship the same to the city of New Orleans; and the merchant there receiving the same, shall cause it to be advertised for five days in a newspaper published in that city, as cotton found, describing each bale by its original marks or brands, and if after the expiration of the said five days the owner, his agent, consignee or insurer shall not claim said cotton, it shall then be the duty of the merchant to sell the same, and deposit the proceeds, after deducting the salvage fees, freight and charges, in the hands of the treasurer of the Charity Hospital, in the city of New Orleans, together with an account of said sale and charges; and the salvor failing to ship such cotton, as directed herein, shall forfeit all right to demand and receive compensation for salvage. cotton, etc. SEC. 3470. Any person who shall fail or refuse to surrender or Penalty for re- deliver to the owner, his agent, consignee or insurer, any bale or fusing to deliver bales of cotton which may have been recovered or saved in the manner herein before mentioned after the salvage fees shall have been paid or tendered to him; and any person who shall secrete, convert to his own use, or sell, otherwise than allowed by this act, any bale or bales of cotton so saved by him from the water, or which may have been placed in his charge by the salvor, shall be deemed to be guilty of a felony, and upon conviction thereof shall be fined in a sum not exceeding one thousand dollars, and shall be confined at hard labor in the penitentiary for a term not exceeding one year. 1855-340. Public seal SEC. 3171. For the purpose of authenticating the acts of the Government of the State of Louisiana, there shall be a public seal, with such device or inscription as the Governor may direct. SEO. 3472. The Secretary of State shall be keeper, and shall affix Secretary of the public seal to all official acts, the laws alone excepted. State to be keeper thereof. shall affix the SEC. 3473. Whenever the seal of the State shall be affixed to any 10 what acts he instrument of writing other than civil and military commissions, to seal. reprieves and pardons, or to proclamations issued by the Governor, Fees for affixing it shall be lawful for the Secretary of State to charge and receive, the seal for his own benefit, one dollar for each and every impression thereof, to be paid by the party desiring the same. SEC. 3474. The clerks of the courts in each parish, except the parish of Orleans, shall obtain a seal, to be paid for by the parish, 1868–60. which shall contain a vignette of the State seal, with the words tyle of seal of "Seal of the clerk of the parish of ," which seal shall be used courts. by the clerk of such parish to seal all papers issued by him requiring a seal. The clerks of the Supreme Court and of the several courts in the parish of Orleans shall each have a seal of a similar device, designating the court for which the seal is to be used, with which all documents requiring a seal, issued from such court, shall be sealed. the several .3475 Offenders bound to prove permis Certificate of discharge..... deserters from merchant vessels 3480 .3481 |