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![handle is hein.slavery/ssactsla0451 and id is 1 raw text is: No. 85.] AN ACT
Relative to and regulating the collection of municipal taxes in the city of New Orleans.
Annual pIutnea- SEcTrox 1. Be it enacled byl the Senate awd House of Representatives of the
tion to le made State of Louisiawia, in Gnengal Assembly cowreved, That on the second Mon-
boy the City Troll- emh crcdTaonliscodM -
surer. day of July next, and on each second Monday of July of each succeed-
ing year, the City Treasurer of the city of New Orleans shall cause to
be published in the official gazctte of the city corporation, daily, during
not less than fifteen and not more than twenty days, an alphabetical list
of the unmes of all delinquent tax-payers of the city of New Orleans,
together with the aiount respectively due by them, notifying the said
delinquent tax-payers to come forward and settle their said taxes at the
proper office, within thirty days fiom ithe first publication, and that
unless so coming forward to settle their said taxes, the receipts thereof
shall be placed in the hands of the City Assistant Attorney for final
collection.
At what tie Sac. 2. Be it frither enacled, 4-i,, That the tax receipt or receipts of
the tax recipt each delinquent tax-payer shall, after the expiratioit of thirty day' pub-
shall becoine all. ypul
executory pro- lication referred to in the preceding section, he severally stamped by the
cess. City Treasurer with the words, ptiblished according to law, and shall,
from that time, become ail executory process against the party owilin'
Duty otjimges. the tax, on which it shall be the diuty of any judge of comlpetet juris-
diction, as soon as applied to, to enter up judgment and grant a writ of
seizure and sale against the property, whether movable, slaves, or real
estate, liable anld ehargeable for the said city tax, as in all other cases
of soixire and sale provided for by the laws of the State.
Judgment to Sc. l. .l 1 /7/her eilied, 411., 11,llt, tile jidInv thil St1unarily
be pealn rendered against any delintient tax-payer, shall hear exclusive privilege
mnortgg Oidgitu a
propertr. on the property designated in theax receipt or assessientit roll as the
property chargeable and liable for the tax so dtte, and tflat the mortgage
resulting from said judgment, in case it should bi recorded in the mnort-
gage office, shall not alect atiny other property generally belonging to
the delinquent tax-payer, it being the true intent of this act not to create
a. general mortgage against the delinquent tax-payer, but only a special
privilege on the property chargeable with such unpaid tax.
Property taxed SEc. 4. Be i flrther ctaded, -c., That the shorill or tile constaie of any
senzure. eto competent court, in executing said writ of seizure and sale, on any judg-
ment rendered against a delinquent tax-payer, shall not seize any other
property than that designated in the tax-receipt or assessment roll as
chargeable and liable for the tax so due.
Description or SEc. 5. Be it Jurther enacted, &c., That the Recorder of Mortgages of
p ror to e the parish of Orleans, whenever required to record any mortgage result-
corder or iort- Ing from a judgment rendered for taxes, shall carefully designate ott his
gages. books the property described in the tax receipt as chargeable and liable
for the tax ; and in issuing any certificate of mortgage, lie shall re-
cite such mortgage only against the property so designated and de-
scribed.
Fees or various SEc. 6. BC it further enacted, &c., That the following, and no other,
anicers. shall be the charges allowed to the Clerks, Sheriffs, Justices of the
Peace, Constables, and the Recorder of Mortgages of the parish of
57
ACTS OF 1ess.](ViewImageLocal?handle=hein.slavery/ssactsla0451&div=1&collection=&method=preview&ext=.png&size=3)