The New Orleans daily Democrat. [volume], April 23, 1877, Image 2

About The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880

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DAILY DEMOORAT.
wtm Of 'M7 PAPESt
MtVUICttt PtIOW RATI.
S BL' ier ann.ur $10 1 and at same rate half.
S uare bittýd every Hatu.da. , otr*
,Ier a auntm rn and at same rate "a1
l and uarerlyter.
ADVE 1tWI IUNo RATIM.-DAIL'.,
Yran Int ae~rtt1enTO1 per sqtars (ten
I le". snolhd agate) tt ,t lntsrttni o onnt
e aets, 10 ent, allge, net ash, solid mea
u . one takoen at I tan 20 ronts.
yertisemnt I for the period of one month
r Business afIo k o t ents a lins, not.
iria totioes, in Editorial ty)eo, o eents a
, ot.
' uares. 1 mo. I mo. I n un. I e mo, I 1 mn
* j 9 Osc n gou ste
s a us so o 136
. . 1 go 10)
5 1 99 140 95M
46 Io I- 17 111n
U r."" 4i. m o m o.
5 4 9. e 10 00 821
Sf 153 150 910 86a
rn 1e o Iso use oe
. es tu too Oe 460
56n t 16 10 6 Aar 5t 0
ade nrtle it ad sments. each
S ,r,.i lper mon.
Hae 1 hr Advertidsrtta i the W.ekly Wew
Orlea. DDeseelrt.
i lent and general rates the same as for
amn1 or the Deriod of one month
I mo. I nmoIimo. j mo. I 1imo.
St, "g 18 ri u s s
o 80) 44 so 10e
Ii; NO en 190
us Ns O0 105 1i0
37 41 06 116 160
0 .. , 9 44 'T 191 166
!5I 4? T 168 100
as.... us si so 144 len
, 4 Mo 55 1041 10
. 8o4i II Se 16 3 336
. en lo iso 11 e n Me
OFFICIAL
..i LA WS OF THIE TA'IE OF LOUISIANA.
, PUBLIISHED BY AUTHORITY.
MXTE& b SIloN OF 11177
N, 903 AN ACT
. ,~ Misating the mode of aeslseing and ancollting
tee sthroughput the Btate; providing for
the norrection of over and under assesement:;
r. jwoviding for the collEctin of State ant
IParih taxer, and the appointment of tat
colleetor:' for the reeording of their bonds,
and the dutes of Parish lecorders in that
..epeat, and the removal or Parish Recorders
for violation of the provisions of the act: limit
ag theo poser of taxation of all pat lehes and
I tmaolp altliee throughout the State; giving
rele to taipayere and granting rights of
tsubrogation, and appointing a board to ex
; l ie rutaianding claims, and repealing all
aws5 in cootcllet therewith, and to remit oCr
teta lanterest and penalties on certain unpaidl
teaes, and limiting the liens, privileges and
right of pledge for llenesa, taxes and asesees
ma.at, and appointment of Assessor in all
the parishes and for the taking of the census
Of the vusth between the ag e of six and
twe.ty one in all tho parishes of the ~tate,
and to regulate the duties of Parish Treas
aure, and to fix uenalttes for violation of pro.
Y_ of this act, and to provide for the ex
mtliatlon of the byoks, vouchers, records
tid accounts of the Auditor and 'Ireasu ner.
ox 1. Be ft e lar ct b ty t .e un'*ote anill
qf Rseps-. eelfres e ottic ie ' qf oa( ui$siana,
. e.tEral A erbyhj ,onsienedi. That in every
h, except the parish of Orleans, it shall bi
djt.y of the Governor to appoint an saees-or
" a x for said parish, who shall hold his offlce
I9rf years and until his successor shall have
appointed and qualifed d p'toided., that the
to be appointed as afo-esaid by the G-otv
, shall have completed the aseaesment be
him before turning over the rrecr is of
ilee to his neosesor.
9, lie it fluther enat'fe, te., That every
r to be appointed, as aforesaid, shall be a
ad elector of the parish for hlich he is ap
ted, and shall forniatl a bond, with security,
the sum of one thousand dollars, in favor of
Governor of the l'ate of Louisiana, for the
thful performance of his duties, and shall take
oath o of eole pri scribed by the constitutionl
e.deuLthat said bond shall enore to the j lot
edt of the Htate and of the parish.
3 8. Ie i tfitther etiactf , Etc., That the
to be givL.n as aforesaid be recorded in
book of am rtgagee, and to operate as a legal
age on n all the lands and real estate of said
in favor of the 8tate and parish, to be
dtttioned fr the faithful performance of all
duties as aseessire, to be signed by good
solvent security, residing in the parish and
real estate in the parish of his residence,
o in v.Lli the amount of the botld,
h shall be verifiled by the affidavit of the oe
the said hbnd to be approved by the clerk
the district court, recorder and president of
Spoiloe jury, the perlsh judge to act inl tlhe
S of eltber of said ofoere, or any two of
in the absence of the other, and, in case
ISsnt. to do so, by the Auditor of Public Ac
ta nts. And in case of fatluro of any asessor ap
' Ited a aforesaid to qualify acoording to law
.., thin thirty days, it shall lie the dutty of the
S,.ll Osrnor to priced immediately to appoint an
. :, asor who shall give bond as above provided.
"' aw., 4. lie it *lrothrr rnntmtol. t(e. That be.
:,. entering on the disbcharge of ie ullties, eaid
., ieor shall tile with the state Auditor a duly
'rtlk*led copy of said bond.
AseeRY5MZNT OF tROPLRTrY.
bo. 5. Be it further ret,,ed, efc., That prop
:4i7shall be aseessed in the parish in which it
m. .be situated, once ino every four years; but
pele shall be an annual assessment of personal
,: .pet land revision of the assessment rolls for
pI· purpose of indicating thereon all changen in
t s.Ub ownership of real property and of deducting
-4brsefrom the value of all property lost or de
Mg . tO]d, as well as to add all increased value re
S t-from anew improvement, and the assessor
an making his revision take note of changes
~value produced by the opening or closing of
*tesravasees, or any fortuitous event which may
S:ave occurred since the time tbe fl st assessment
Swa mnade. The assessor shall be required to
auttend each poll or voting place in the parish, at
last two days for each annual revision, for the
purpose of making said revision, assessment and
a . sction, and he shall post up a pub'io written
otice att sob poll, giving at least thirty days'
:lotice of his appointment.
$: a. 6. ie it furthr enated, er , That the
tior f Pubholic Accounts may require asies
from time to time, to furnish an h statisti
formation regarding the quantity of land
ted or not, the crops cultivated and their
the population of the Btate, or any other
at' bcts that be may deem necessary.
. "i. 7. Be it fu, ·r"r enactled, etc., That all
and, not owned by p rsone residing in the par
Slb in which such lands are sianated, shall be de
aomiinated lands of non-residents; and all such
. ds shall be designated on the assessment rolls,
igt In apara thereof separate from the other as
ms uments, and in the manner describ.d herein
after.
lioa. 8. lIe it furother enacted, edc., That when
a line between two parieehts divides a tract of
bead or plantation each portion shall be assessed
the pa.ish m which t lies.
9. Be it fhtrftr enacted, ec., That all
property haht be assessed in the par
a re it is located.
Be it further encted, etc., That the
rael and persowal, of all inoerporated
able to taxation, except capital
itseemd in the parish in which it
Agne smaner as that of indi
I. l cted, eNc., That the
a i seal estate of any
tic.s abs I be
s ~principal
` ýlý ' ýilse so..
a dat Oil MWBIB t snoaw aha laHap ab1r
pa. te, *f( id bracu ~nae ld, dkr,, Tt t t~
said asrsesor appgited in eabh partih shall tea
.Sd, by dilligent Iqulry, between the saatod
Mondat of April and the rat Molendayof Atust
of every fturth year, to asertlin the names of
all Inhabitants f their tespective pariahes,
whether taxable for property or licessee, or both,
and also all the taxable property within the same,
and no warrant frt his compensation shall be is
suned by the Atditor of Public Accounts unless
the sssssmebt rolls be as ompaled by his ail.
davit, sworn to before any officer of his arlesh
having power to administer oaths, or eletk of the
district court, that a decription of the property
was aetually made by him, calling on each tax
payer ndidvidually in makling the description as
required by law, when reasonably practicable;
that the assessor shall not be obliged to call on
each taxpayer in the revision years, but shall at.
tend the polling plades as required in section i,
and may adopt the system of iuterrogaturtes pro.
.idpdl for in section il of this act, to ascertein
what additions and enbtractions are to be made,
tg1;. 13. liPe f further entlctedl, eie., That each
and every assessor, in order to aid him in aeoer
raining the taxable properly within his parish or
assessment district, is authorised and required
to interrogate, upon oath or afitrmation, in every
instance, when reasonably practicable to do so,
each and every taxpaying Inhabitant of his par.
hll, or assessment distritb in the following par
ticulars: All the objects of taxation described by
law in his possession, or under his control in any
character or capacity, and each person is required
to furnish the asesseor with an exact list of such
objects of tasxation in his possesslon, by whatever
title he may hold the same, which lists t e as
seesor shall deposlt with the assessment rolls.
Piwto 14. ie it further enneted, set., That the
oath or afllrmatiet shall be in the following
wordse "I, A. 1x., do solemnly swear, or affirm,
that the foregoing list, by me made out and sign
ed, contains a correct statement of all the objects
of taxation as fixed by law, whether movable tr Is.
,lovable, corporeal or incorporeal, of which I am
possessed, liable to taxation in this parish, either
in my own right, or as executor, tutor, curator,
trustee, administrator or iagent for others, and
that the capital of every kind by me employed In
trade in this parish does not exceed the sum of
- dollars, according to the assessment ist
which has been exhibited to me. So help me
Glod."
tOn, 15. lIe it fyr-llter enaoc,1, etr',, That all
real and personal estate subject to taxation shall
be estimated by the assessor at its cash value,
and in case of doubt, or et the demand of the
owner, the assessor shall be required to call to
his assistance two taxpayers, paying taxes on
both real estate and persontal property, residing
in the vicinity, to assess the same, one to be
chosen by the assessor and one by the taxpayer;
anti in case of disagreement, they shall call a
third party to act as umpire, whose decision shall
be final unless the taxpayer, under oath, shall
allege that gross injustt'e has been done to him,
in which case an appeal shall lie to the courts.
All such cases shall have preference and be tried
summarily and in chambers, by rule, and the
court shall, in rendering the judgment, assess
ten per cent damages on the amount of the taxes
against the party complaining, if the appeal be
deemed frivolous,
tix. 10. lie ii ftrffthe enniel, -tc , That in cane
the owner or oocupant be absent, reside out of
the parish, or be unknown to the assessor, and
does not appear within a proper time, to render
a list of the property, as provided in this act, it
shall be asessed and valued by he assessor, ao
cording to his best. information; antd the said
assessor shall cil to his assistance two property
owners to aid him in making a proper and fair
assessment and valuation of said property: and
if the name of any owner of lands shall be tll
known he shall enter the land. on the assess
mnent roll in the name of - - -, deecribing it by
the range, township, section, etc.
;ito. 17, 110 it ftt'ficr .rafe'd, e.t,' , That if
any tract or lot of land or other property shhll be
omitted in the assessment of any year, or series
of years, the saple, when discovered, shall be as
sinsed by the assessor htr the whole period for
which the saute may have been omitted, and
sIhall be subjected to the State and parish taxes
which have been or may hereafter be asses.ed
in accordance with law; protl''iid, no back
taxes for more than three yeats shall be assessed
against said uroperty.
SecO. 18, it itt ,firltiher enactid,, tet., That the
Auditor of Public Accounts shall furnish to the
asseesors In each barish or assessment district a
blank assessment roll, in which shall be set down,
in separate columns, the objects of taxation as
fixed by law, the nuumber of acres of land owned
by each individual, atnd the nlumnber of acres c-I
tivated by Iimli in sugar, cotton, rice, corn, and
other products.
ter 10 9I' it filfurlher rna,'teil,pf't., That when
a peolon shall be assessed as tutor, curator, ex
ecutor, agent, or in right of his wife, or il itiny
other representative or flduclary capacity, he
shall be assessed as such, with the addition to iis
name of his representative fidnciary claracter
atd the name of the party he represents. and
such assessment shall be carried out in a separate
line from his in lividual aseesem nt.
8t.R. 20. lie t ftfl.r eor atei, PIh., That if the
anllde, to be assessed, he a tract or a lot lunlkntown
tiv a name, or if the owner's name ie klownl, it
stall be designated by those particulari and by
its bontndariee'if it lies no name, or the name bt
uniknown, It sallt be designtated it) its bound.
aries al-Roe. It all cities, towns or villages it iha 1
he the ditty of the asesestr totesignato the nu.ll
icr of lthe lots according to the plan of such
cities, towns or villages, or according to the plot
tr plan ol the seqiares, designattig by what par.
ticular plot or tian. ot oir pl+n is Itnown
of any city, town, or village, for slriare within the
same, it sa all be lawful for the assues or to describe
it Iy the Iotitdartes of the str ets within which
it is situated, giving, in all cases, the t(imensionis.
The asesetnemlnt in incorporated towns and vil
lages shall lie in epa·ate o olumns, and shell des
igtate the name or the street on which the lot
rlints.
.tc. 21. He it forthr ean,,tdl, efc., That they
shall set, ill a snlprre columnlu, the owner's Iname,
f known, theI discriptn n f tihet tract, or lot, arte
tie valnatioI, asn directed in thur caes of other
tuds, and shall place them in e. larate coitlunsa,
w.tether the nme ith in ct int, lonens or villages.
ttC. 22. .1e it fn*.ufir ,-'it',i, it,., Tiiat in
case the owner, Ot'cIlUtlut or agent of priporty
stitjtct to tax ie anntont whloen the asseanor ap
plis for a list orf Iis proprrpl y, it shall Ie his dutyv
o leaver a wtitten or printid tItioOf his applica
ion witlh uome iersotl ivr the IIage or fitrteen
teers, hving iii tile houtse with the abeent person,
tr poeting Ihe eanlo at his residence, rciquillng
hlie attentdance of Iuch labsent pereot at some
aonvenient time and place in thire parish or asesas
o unt district, to be designatod in the nolione, with
his lie(s of property. and in case of his failure to
attend at ultalh tlnu and place, the assessor shall
proceed as ,rmrenafter provided.
ie,'. 'N3.It 1 it furi.i.r enactedf, e~l., That th'
president, oshietr, secretary or agentiei muinJyedu
tr stook corporations, whether lmiorp'ratedt Iy
this 'tato or the United I-tates, oir by a foreign
government, shall, ot or befi.re the second Mon
nay of April in ecacl year, make anid dohlvor to tirhe
ssessor, or one oft thetl, in the parish in whicho
utrat company is liatlo to be taxeti according to
law, a writte statemnenot specifying under oath :
First --''hir real estate, if any, owned by such
ompany, where thire satus is situated in tihe
State.
Second-The espitil slock really paid in. and
not invested in real estate.
Third-The place of icet principal boniness, or
where its principal operations are carried on, or
n which it is liable to be taxid It being the dity
o the president, or propt r oficer, of any torpo
ration not taxable on its capital stoak, to furnish
the assessor with acomplete list of the sharehold
ers of said institution.
txo. 24. 1ke it fu,,tihr ,'nact-, tc,/., That the
assessors shall enter all incorporated companies,
rm which such statements snail have been re
ceived by them, and the property of such com
panmes on the aeasesment roll, in lho followi ,g
mener: In the first column they shabllenttr
tihe name of the company liable to taxation on i's
capital or o.herwise; in the second columu the
luality of real estate owned by the comotany and
itnattd mn their piarish; in the third columo the
actual value thereof, estimated as in other cases;
in the fourth column its capital stock paid it an t
its value, (to be ascertameuC by the asseoessor from
he market price of the stock orrn an other mn
ner,) and not invested in real rstate situated
within the State and then belonging to i-; in the
ifth column they ehall put the avgregate value
or whtob the company is liable to b-taxid.,
which value thus ascertained shall constitute the
amount on which thire tax of such corporation
shall be levied, except as is providel for by law.
Sxc. 25. Be iUfwuwirr enacted, etc.., That when
the oompany is not moorporated in the S~tate, but
is doing btslaes through an agent, it shall be
subject to all the provielons of the precedtng seo
tion, except that it shall not be aeaeseed on its
capital stock, but shll be assessed on all its
property owned, held, or due in this 8tate, wheth
er it conist in real or peroos estate, money,
bit'se of exchange, bnds, notes or aooounts, or
other evidenee of debt.
Sac. 2. BeeS i .s ered, etc. Tiat if
any psra'shelt Mi or ebse to glive Z Ust of he
ltttUP4 A sr .hgIi et.
abse. tiffs4f &hhb I . i thee w pettOf
ettohl omvn sleg to h* kitowl le eod the
beat hfot'rnetl n he oUn obtali lelWo to it;
S aOdld, the ixesdesr shall dalr to his aelhitanl .
two prepertY owners to aid hl inl mnakleg a prop'
er tid fahir lsesement and itinatkie of sai
property
bind, 9. IBe it, frllher enactled, elc., That the
aelOsseOt shall complete their assessment rolls on
or before the fifteenth of August, in each And
every year, and shall affix t the same a certill
cate, under oath. to be taken before any Justice
of the peace, in the following words: "I, A. ll., do
solemnly swear, or aflirm, that I have set down In
the above assessment rolls the names of all the
taxable persons residl-.g within my parish or
assestuent district, anti all the real estate and
other taxable pri perty situated and being In the
parish or district las the ease may be), acsording
to the best of my Infornmation, and that I have
assessed the same at its cash value, as ascertained
according to law, and the said assessment roll
contains a true etateltent of taxable personal
estate of each person named in the roll, as ascer
tained, according to law, and that I have in all
cases, where practirable, interrogated on oath or
amfrmation each person marked in the rolls and
assessed for property in the form provided by
law."
Oto. 2_. lie it ftrrhier penroetl, etc., That the
assessment rolls, thlus certified by aflldavits,
shall, on or before the fifteenth day of August, be
delivered by the assessoer to the recorder of the
parish aon the recorder with whom the roll
shall he lodged shall endorse upon it the time
when it was receioved. The assessor shall imme
diately give notice, by advertisement in a news
paper published in said parish, and when there is
no newspaper published in said parish, by post
itg on the court-house door and two pnblic places
in each parslh, that he has lodged his assess
ment roll with the recorder in order that any
person aggrieved by such assessment may appeal
and have the same oerreoted, if found incorrect.
ac. 9, lie it frt'lher enacrfed, Pie., That any
person concelving himself aggrieved by any as
sessment may, witthin thirty days after it shall
have been delivered and advertised as required
in the preceding seotion, make an appeal, in
writing to the assessor, stating particularly the
eorredlon desired, who shall proceed to hear
and adjudge his ease, as provided in sections five
and fi,een ttf this noset.
8ato. 8i, lie it ftt'hieir eon,,le,, el'.. That the
assessmest in said rolls, aftt r the expiration of
the thirty days of ,resaid, if no appeal be made
therefrom, as abhove provided, shall be final and
conclusive as regards the late of assesement
tlerein fixed.
M.i. 81. lie it f'rtiher entrtel, el~,, TIhat dunr
ing the exposinglf the rolls as aforesild, if the
tax coullector, or the Auditor of 'Publio Acounts,
or president of police jury, or any other
oitlsien, thinks that the assessment made by
said assessor int said rolls is i leainual or d. fettlve
by reason of the under appraisementot of aty prop
erty, it shall be the duty of said Auditor or tax
collector or president of p diee Jury, or any tili
sen, to make compla!nt thereof, after notice to
the parties lt interest: the ass str shall be re
quitred to call to his assistance ',· taxpayers, one
to be chosen by the comnplainalt anld anle by I li
taxpayer assessaed, nd in case of disagreemenlt
they shell call a third party to aset as umpirn,
whnse decision shall be final, unless the taxpayer,
under oath, shall allege thet gross I justice lhas
been done to him, in which case an appeal shall
lie to the ionurts; all suelth Iases shall harv pre.er
ene sld be trird summarily, atli in chambers by
rule, and the court sh.ll, in rendering the jil.dg
ment, assess ten per cent daulges on the
atnoutnt of taxne against the party complelintIg,
if this appeal be deemed frlivoloubus.
Ht'. 82. lie. it f'irth/l elr 'led, rlo, . That Ii
shall lie the duty of the ssesetir ito enttrr sech
eorretions on lthe assesatun=t roll.
toe. 13. lie it firthert' etinrtid, /et,., That on
or before the tentth day of Novemli.r of each
year, after the assessmenlt is c impleted as afire
said, the aesessior shall make thr-e fair and cr
reot copies if the assessmlent roll of their re
spective parishes: one shall he luirnediately for
warded to the Auditor of I'Pblio Aoulets, onte
lie shall deposit with the recorl ur, with the doi
scrip ive toll, and the otlier he shall deliver to
the tax colleotor on the order of tih. Auditor of
Iublio Accounts.
i.aO :It, lie it further ona/et, rti., That the
Htste and parisah taxes shall be exte.nded upon
each of the copies of the roll 'n be deliverer to
the'reoorder and to the tax collei'oir.
iME. 3,. lie if furtfher ertled, rfi , That the
rolls made up as aforesald shall serve as tihe as.
ses-ment rolls for the Sltae, parochial andl nul
ticipal taxation for the year thel are madeo amnd
three years thereafter : !,r'irill, that it abal, be
the duty of said aeassessr, every year, to make a
revisimo as proviled for in sections ive, fifteen
and Ihi ry-one.
Mgr.. W0. lit it furtho'er orne,, ch, , That from
the tiilieg of the sanoientlill1t rolles fi the ti3l 0 ),iof
the recorder, as provided ill thies act, the plroperty
therein mentionled shall be atfl'otid with a Ilun,
privilege and right of pledge, which shll rank
all ether privileges, andt1 exist without further
registring until the payment ifttlin tax, the liln,
plivilegnand right of pledge to lit in favor of thn
State for Htate tlaes, tin parish fo tthe parochial
taxes, and the munllti paitlio ior lnunlicipal taxes,
anti sch igihts shall be coicetlrrent for all or said
texes; pe ' "i", I, that thO privilege and right
iof pledge be not tnsidlered as lasti 'g for a
linger p-riti than thrie years; /p''ridbi ia/.N
that the lien, privilege and right ,o f pliedg slall
only stl''et ithe property ilt 11i which l I t t is as
sessed, eX(ii1,it iI c(ass of tax 11u )1poI persoenlI plopl
erty, itn whichl cases lions, Ip'rivi lgoe mil rights of
ileulge shall attach to Ill tlr lropeu'rty.
inti. 37. lie it f)urther enrnrte, el., il'atl It shall
i tuai4wfnl fir any lnotary, ur rto rdr, tor
slier f, to pas, any at of sati e or diiati' in Xillh
out sictd g Ih, ttlt taxos are pawl, att pr rnt, in
exhitilted, atidll stating in the lnot toh pI IvmLent ah
silutely of all iea o and parish tu~iry, tw. Iv.'
lonths past due tilt to the property doi,,r hed iin
th ,act ; that any violatiom of this ,r'ivi si sth ll,
mtake tlhem and their lnrel.ii's liblho personally
for all taxdes tills IIiii tt h lirolterly.
snsi scors shall r'e.iv atllonrily, its ionotlliLulia
tion, three per cenlit lon the firsit $t). 0,i0 llItrlo
and parish taxes ini ith agitregatte asssl.,el,
anid lle pr ltion sil ,i ay * xuiess oveir i,i0ilt0;
parit /ilt, that Inll sMary shall be less lu Str $5i
tor the yer ii which ioiiiiietet asslltltents
wre tta die., antd ion-hall' or thin rl'r cent. or otllot
half this aUntott duhring the otilier years. Maid
iomptusatitoi io be wrranoited for on tlhe Trass
tiler by tii, Auitlori ir of Publio Aciuota. anuirlly,
upon the viucetrs iof aid asnnasor, sw irn to by
him ifter Iho rolli htve Iteti lodged iin aecil
year wilth the Auditor, as alistvn prolvide. hli
vouher to lle Auditor hall indlicato s ieparatelv
the lroporltoi olf titato antd parish taxes asesiedi
iiy hun so that thne An liter's ewatt lrralt sh tl ol
tover the amounlt dtue iiy the Mtate; it buog the
truleieitent ofe thts eciln htat sthe umllt.iisiniti
shadll le ceulatt.d ont the aggregutlo of tiate and
arishli taxoes, then :tat, andi pi*h to divide this
exunotis ort its asessetmetnt pri rat.
8ic. it9. /it ii f'ft'//'ter i,'at' , ti'., That no
Siulltptilltioan shall Ie alwed ci aly aesso r, iin
cny yeatr. until he shall ihav Di rormniit 'he dnihes
ihvolving upon him itidtr I this eact, auli iav olllo
psleed the rolls, as herentabove pr.ivledl.
Br'. 40. Hit' ii fuit/hter ertitid, rt., That it
uhai be the dutiy of the asseasrs of tif dtiltcr'nt
parishes of the tate. (the parish onf t)rloanis ex
copted) on, or before the teth dcy of Novetmber,
1877, and every two years thereafter, to make an
aocurate enumeratitoni of all thi youths in their
respective parishes, between the ages of six and
twenty-one years, designating distinotly the num
ber of echii sex between btoso ages, in each of
the scclie ditetlots, or wards into which the par
ash may be divided; the assessor snall intake out
duplicate lists of the enumeration so miih., and
deatwr one to the president of the btiard of
school directors, and the 3ther ite shall Immedi
ately traetmit to the 8tate tuperintoudint of
Publio idicatinm. Tuey shall receive a compen.
sation of three do lara for overy hundred children
enornerated, to be paid out of tho gineral achotl
fuon, when they etail present to tht Auitor a
ri cent from the utate tupermntoudeit for such
list of enumeramion.
SEC. 41. Ie it further enanetel, elfe., ThRt the
Governor shall appoint, every two years, a tax
collector, with the advice and cousent of the
senate, as now provided by law, in each parish
of this State, txcept Urlean.; and it shall to the
duty if the previous incumbent to turn over to
ide successor all books, roltn, documents. papers,
etc., pertaining to said office. In the event anu
tax collector should f.il or refuse, or neglect to
settle entirely and completely his accumnts, with
in thirty days from the date of the qualtfloati,,n
of bis sueccssor, or to turn over to said suecssnr
the books, papers, rolls, etc., such neglect, fail
are, or omission." shall constitute the crime ,f
,.mbezzlement; and eucu collector shall be sub
ject to the punishment provided against the
crime of embezzlement. That it is hers b made
the duty of the Auditor to make definite set'leme.d
witih out-going tax collectors, within thirty days
at farthest from the date of tue qualifcations of
their suocessors, and to point out to the variousn
distrlo attorneys any omias'on, or neglect, by
the tax collectors of the foregoing provisions, atr d
the said diptrlct attorney sabal immediately in
stitute, by indlotment or information, against the
saideollbetors, the celled for erimin prcoeed
lgs, as well ase civil suit, tagaint the said eol
leolre aId theirt a@ l0 d 1 ru d e An OuM or
faiLrte, within rtl dte after res.tti he so
tldoation on the part of said distriet cI trneye,
Sha:l ehall the vacation of their oflioed, to be
fliled as diereted b existling laws.
e Ss, 4, 11' it frltheru' encterl, ie , That all
i t collectors, when appointed, shall furnish bond,
in favor of the Governor of the Plate of Louisnas
and president of the polltiee jury for the parish of
which they are tax oolleett re. in a urtn equal to
the amount of the total of the htate tax borne
upon the assessment rolls, to be signed by good
and solvent security residing in the parish, own
ing real estate to amount of the bond; said bond
to secure, pro rsitsr, the State and parish.
tls', 4:1. lie it fnthrlir po"ti"d, rcl., 'I hat when
ever any tax collector shall frll to futnlsh the
bond, with security or secoriies, as afore('il,
within thirty days after his apprintment, his
office shall be deemed vaicant, ipset fIt, alnd
shalcl be at once filled, as directed by the laws (iof
this itaRte.
ives 4. Ieo it fur.-her eanrarted, .t'., That said
tax collectors, before entering upon the discharge
of their dulles, shall furnlesh hnd in the parm
bshove mentioned, with security, conditioned fr
the faithful performanoe of their duties, the se
curities thereon to reside as aforesaid, the bond,
when furfii'hed, to be approved by the parish
judge, and the president of the potion Jury and
the clerk of tihe court, and in ease they shall re.
fuse or neglect to act, the bond may be approved
by the Auditor of Public Aecounts, said bond to
be recorded by the recorder in the book of mort
gages, and a duly certified e spy of same to be
transmitted by the recorder to the Auditor of
Public Accounts, under hi~ seal of office. The
registry to operate a legal mortgagen lien and
right of pledge on the property of stall colleotor
in favor of the State and parish; pron'iderl, this
section shall not apply to any tax collector wh',
has, since the tenth day of ,anuary, one ithousand
eight hundred and seventy-seven, g'veu bond in
accordance with the then existing law.
8rvo. 45. Its it further ssoesld, etc., That each
tax collector shall, before entering upon the du
ties of his oflioe, take and selisoribe the oath of
oleice prescribed by the constitution ansd laws of
this stste, and file a copy of sail oath with the
Auditor of P'ublic Ascounltls
MPiO. 401. I0e it furthier eslnoltel, P(r., That the
Auditor of Publio Accounts shall not resognie
any tax onlilecor until a onpy of his bond asd his
oath of olfice shall have been filed in the office of
the Audiltor oif i'ulih Aeounits, and a his bonli re
cordiled vertrtin in the mortgage osilse of tile
parish for which he is appointed s above stated.rl,
int in case the recordler refuses, negleits or
fails to record the said bhnd, on the day the tnn
der is made to hiii,, it shall then be allelilet fr r
said tax colllotor to record tihe sle ti the sttleo
of any notary public in the sail parish, in order
to be recognided as such by thin Ht=e Auditor;
Inlt it shall he llhe duty of sail tl x eollectsr irI
comnioence forthwith prroeesdingi b)y snnsdsslnisI
it, compel aid reporder to recor the said boindI
as requiired biy law. And any recorlider who re
fuses or neglPot., or fails to record slseah lhiod on
the day of dillvery of sald btmod s aforesaid,
I'or reaistry, shall be f.rtlhwith removewid by the
(ti vrnior, who will Ithen prsceesd to Ill the va
isco. 47. lie it fsrth r s.r'sses, P.rt., That it.
shall he onipetentl. for the Alsilitor, ijre, dent iof
ol,le jnry, or ainy taxpalyer of the parish
wherein tnis tax collsos)tsr as atf,,rnesid hai itiall
f i asd ab osve, if he thinks ite hsod furni.she"il iv
tihe tax collscitr ir asfrRaeid inRnflhsltent.,hy reason
of thl insi'lvenny of the seclritiot therern, or
sicIuitld the security lihconeslsis itnitholenit at. al.y
timne tter tlhi aiseept.siwdst u thi hisoil, tir pre
Selit a petitiion thi tIe disiript judilge, ill Phsailhbers,
whib, Ifter ten d(ays piltioe to the tis rsnllsitorr
shall pass silnlinarily therreon, ail the ilding ofrl
airll jIlsge that tihe said security or nrirlities are
insolvent or illluli.rient, sIhall, jiis I;sfi/o, operaten
a vacancy in aidl oflohm, unloess ti ln s.utl tux ecoiseie
Lor shall. within tenl deve, fllrnlil a a. iw bondil a
requh ed by this ant ; I,rosi,!ssd, that ins jujidgmenit.
repildered ass aforePaid shell discharge tlhe enon
titles for any iisalfPeaentu e olr nlaleint of dulty or
said tax collector, then, ishers-toforre, sor thereafter
cnuimitted, for the tinm priecesling tte frrnish
i.g aniId acesitaIce of the new bhllnd as aforesaid.
Hli'. 414 lt' it furthsr inmiis!isl, er, , That the
Auditor of Iublio Aoss.iots shall h ive solpervi
e.in over ithe tax cl tolctre i the p1iofIrlfo -
anl en of their duties as Htatn tax 'iilluilosR, Saiil it
is mattde thi duty of the distriot, atltorney, or ilis
triot attorlieys I''', ('pro rmp.r', throlglontll ltle iiate,
to act nuilir islttrill'rttl i (If the Asliitor of P'llh
lic Accooinits, tillher ill testiing thei bondsis of
tax tollctlore, or in ally i her way that they may
deem n iecessary, and that may Is ocallnl fors under
lie provisioes of thi sact, aid thue pol ce JiureI
llhall Ihave the same righls of sulpervision, as far
as the Iprishl taxes are cin )rnIed.
SMr. 4', ti if frth/r n,'itsl, ro., That flhe
following scompinlisatiiil anis fees, asll none otlher,
lshall li aIllw,.d tax collecltrr for collecftin flth
Faxes levied ini th .s aOessmomsllst, rolls (i x.ept thi,
parish orf Orleans) to tie munllptl soit the souse
asItualIly c.illhctdi, andi paidl Ito') 'he treasury.
viz : Tihe cllector shall receive, as olsllpenlsation
for collectilng all taxes, incidnling current andl
Iack tarxes, t' lie cosinsplted l n t hle enms aiciallly
collected Sild paid into thn H tate Treasury, viz :
thn the first live th.usenstid di lers tii psir cssI.;
on atll etsis ah i)V five thouall d tldllIar anrd lsol
esxndcig tsn thsiiand di uslars, five pli r ce5ni :
on all inumn isx.erding i tolp sisusanld doslir., thross
par cinit isi all iliiaenes t is poIr cenit. --tIli sronus
rles as tihe aiboves tI. Is all)wsd fur the ollc'eti'o
of plrieh taxis antil lioenses collcuterl anrl paid
into the Itreusliry, posll fsr evrrv Rceiz'n o twoll y
flvs cnllc,s wisern thn s pre,,lrtv ir iactually i uiri
sir ,very til onor duller ·'ld lrifty csnme, to Ili pain
out of the prooned of the sale only. a.l it( co
c'oe by Ihi, e stnor isrish; they islall also beem,
Islsshd I s chlsrgo Iivii ici sts ssr insiss for saci rnilsi
revslil In oi11it .. t; ai/zlros of ps ersonil prpi'rty, t
thlie i nllAg t i . ellnly asil iu'nc.sarily irav"olh l it ,
Ish c. plll tlll( on 5Is ll, sliRIanI p fron)l ti Ifsi c ns t -
hinust I thi plhae whsiri thr i nizsrn ices ihoo
imsilis, ans 1 sics dollar fur writilng al posltiig ad-i
vo'is'ereionis of pal's iof vrispOie .y asiA'il for utn
nctorn shalll lll;oirsilo ic lrge tlhw rsi ,r stshicr tlhstal
the priosisi a sIl]; that tax issillitorsr t.lsuiiighiiiit
thu tatos shi+ll h e iltinlsid hi cilhsit parish tasxsi
aini lioeisoi, exerp its thei isarslh of ()risans. ri
oievinlg tIholrofor lsi Hls11sit '(fs' sH atl)VO prIvisied,
5 xcespt ti t t, ll ollargt, roIls r sslzsnru d l ase oir for
ptstllig shaIll bhi niss t s sonly osinu agaisst lnlit he csislr
dolinqlllsnt foIr Ihotli t.tat, I aoIi piirihli taIos..
,. vs. 5). /t iiifur ir '# e.'s" ss-s, P/so+ T, lh t nails
tax collsolotr ihssll, from il ill l tls IImlO, prlcrller
from tlioh Anditir ,f lI'iiliin Acosisnts and pstlinl,
jllrioe as m insy hstlak linssnis's filri trahiss, pruostss
aississ and iscpclsiAtiisiis, arlis.irig the algniatur ro ,
tills Alldlitlr of j'llslJi AcoOllslsts asld Htttate Trnsa
aullror or Asniatailt Htato Tria~lsrslr rlfr Rtlato II
oeisos and it i pmro*.ienlt of thi pilichR jllry andl
ptiarih trasirer fslor plarisht licensirsi, as there may
bi sor are liksly tIo Ie sira'one in Ilis parishll ir
dlistriot pirsuillnigs.e uch aixod tra-ivss, DrofIsasion s
ailli 55c'5)5patiolis, allds is. tllltt pllirposo siihall pro
sucit to th ie Allditor of I'lblio Anosnniste anli to tho
perishi triassirer a list of sIuch li0ccno so s mey io
rnqoirlu , intid rcoslpt for tho Islrun; llrld tlhl i
Alsiitor of Pilhlio Accounts alld the parish
!,reamansrer shall isrniuh a sufllsisiit nubsusr of i
blank licoenes for tlhat pllrpose. Evidence
of the paynel nt of any of the taxes on trados,
porfossionis and occupattions, imposed by law. will
only be the appropriate fIrm of lioensrn, sign. d
by the Auditor and State Treasurer or Assistant
8tate Treasurer, on the part of the 8tato, and by
the proidient of the police jury and parish treas
urer, on the part of the parlshes as aforesaid, and
prcuret, filled up and signed by the tax col
leotor lawrully issuing the same. And it shall be
the duty of each person carrying on a trade, pro
fessiun or oc upation liable to a tax, as aforesaid,
to hang no the lice:.seo herefor in a conspicloru
place, visible to all, in his place of business; or,
f not practicable, to exhibit his lie inse t the tax
collector or his deputies whenever called upon
to do so, and any person neglecting or riefu-ing
so to exhibit his license in 'he manner atoressi t
shall pay a fine of twenty-flive dollars for each con
travention; pIroideid, that no pnalty shall attach
until after the expiration of ten days after the tax
collectors shall hi.ve received blank licenses from
the Auditor an I public [polic, ] jury.
.FC. Si. Ie ite further enacted, elc., That, as
soon as furnished with blank licenses, the tax
collector shall give notice t ) each person liable to
the pit ment of a license tax that payment there
of must be made within fifteen days, and in case
of failure to pay such license he chal', within
twenty days from said notification, proceed to
seize and sell, after ten days advertitement, prop
erty of the delinquent to satisfy said license.
See 52. Be it further enacied, etc , That every
tax collector shell. on receiving the assessment
rolls, proceed to collect the taxes therein men
tinoned. For that purpose ea,'h tax collector out
side the parish of Orleans shall give fifteen days'
notice of the places in his parish at which he will
be present for the purpose of collecting from all
perso, a the taxes by them due. 8uctb ollections
,hall begin on the first of February of each year
or as soon thereafter as he obtains the rolls, and
on personal property the taxes shall be enforced
by seizure and sale of any personal property
owned by the faxpayer when the amount of tax
assessed shallnot have been paid within ten dare
after a written demand therefor has been made.
Sac. 58. Be it further enac/ed, etc., That the
tax collector shall, on the firs Monday of Novem
ber, llein the ofioe of the pazish reoroder a de
tAl Ist givang lte etame of all peieas whose
lted remain tt pad a well am the amount of
said tales, and th tling thereof shall operate a
legal selmumre of the property upon whbh .aid
taxes are levied; and from the date of snoh
filing said taxes shall bear eight per cent
per annum Interest, and ho other penalty shall
be exlgible, any previous law to the contrary not
withsetanding; on the seoond Monday of Novem
ber he shall post at the door of the court-house a
copyy of sold detailed list, atid publish the list, co
fltedt, twice during ten days, notifying the delia
quent taxpayers that on the first Monday of lDe
cernber, and from day to day thereafter, in the
order in which said list is male out, he will pro
ceed to sell, without sppraisment, at publio asto
tion, the property of said delinqlant taxpayers
upon which said amount of taxes is doe; 1'o,'iridd,
that the delilnquent shall have the right of point
ing out the property to be seized and sold t, pay
the saIIIe.
H 4t. 4it. I it further romitf,, il., That on
tlhe day fixed for the commencement of seid sales,
and from day to day thereafter until the said list
shall lhave been exhausted, the tax colector shall
offT-r the property for sale at putblio atntion, to
tie highest hidder for cash; the bid to be accepted
shall be at least ejln al to the taxes anid costs.
t xE. 15. /te ii fiIr/tir eotlr e/"d, , That all
cases which insy be rmtnmeneed hereafter In any
of the courts of this Htate, in whloh it is pought
to enjoin or delay th ceollection of any licensee or
taxes whatever, whether Htate parish or nounici
pai, imposed by , impetent authority, shatl be re
garded as preference ca-es, and the court shall
proceed to final trial ai I determl.itiion or the
same at Ith e ll ·ei a ll tmelintl clipatible
with the ewdls of justice. Anl Ip oll a die
soli.ntalo f at y ir junction, hi reafter granted,
to enjoin or It -lay the colleo:ion of any
such taxes so levil Ior impoused upon any person
or property ini this state, the court ordering utlch
injunction to lbe dissolved, shall enter a deeree
against the persot , or petsrins, csling out the
samen, and his or their sPit-ourities on tilfir injlijuo
tion bonl, for the lrti of teln I/r- r 'llul onl the
amtont of all taxes, the colle 1o31 of which was
so delayed or enjoilied, ten per leut., for speiHal
damages for attorney's fees andll all costs of il;
and sald degrees shalll i. enforred as otllher de
crees are enforced, anld t"i nInncev ollecterd anil
paid into the proprer tri a Itry; Iprl',,idtt, that it
upon a itlie oi.i, taltenr ag ,ntst i tie x ciollertor,
the iles riot or parish jdl. i i smle an ijnltltionll
then upon the lltimate q itsh iiug of said injuni
tion, no damages shall I,. allowedl in fIt or of tine
State, pariati or mn' ioipality.
He 6t". It. it /ii t ./r iuiti'td, im' , That Ilhe tax
rollectour suallet h, I i 1 tthey are hiereby amllllr
i izd io give a tilo, in the namIe of (r lie HIate of
llntisiana, to all pirs-,ons plruclhasig properly
suld in p1rslsaice of thin nit, if the turiptrly ouiil
14 mnovable, tihe lelivery liall hie rtade at once,1
hbt if it, eoniilslt or real .. ale, the delv ,ry hiall
take pla.e olily 1i1 the t xll tioni oi f I.ht n i1at1 Itrci
for the redetnptloll of tie sannle, a+4 h.lriitnfler
provided; that iri all caeo wiht-re, dlellin llnt
taxes are dule till ltit iiovable property, ttine tax
colleotor shall tie authtllctzed to ill- su .nt ii
seizure of the movable property Ipitti whirrI the
tax is due, or anty other pr-,perty ownelll by the
party by whtom the tax is due, and sill the calli'
after noltie, as alove provi ond.
Hr. 57. lie it firhu,-r crouteil, /t,., That all
rnal estate, sold heeafter under this a t, or here
lofore sold under any former reveutle ot, j'ro
iidhI/ the same has been purchased by tihe Hate
ior any city or parish, shall be redeemable by the
owntiers thereif or any legally autlihorizil agent
or any heir or cretlitor of thte said owners within
two years frolti the date of sale, ulpoi payntrnt
to the party pllrchlslig at lthi tax coelletor's sale
of the amrnouo~, of thr purchase mlony, withr on
pt r cenlt per mouth ott the pulrhase money, anol
all isoes paiad y thi porchallser ln said property
hlt weeln the dii ofi the salR alnd the date iof i
dentp inpi; rIe'cidril, that if thie tHtat li he tn(Oltle
the tprlir.asrl., ilan taxes s non acesei-ld be pitl,
aodl on proi tr f tie pa. tilnt, as ih ive provided
fr, Iihe auditor shall iessm tio the said owiner 1tit
4dr the n eal of his filee, a certitioate of rodemp
tio,, 1i b party p IotieitJlg lands at tax sales
layr, s ftier the dlhay of two years, tf the property
ihas riot been redleemed, pr eent ithe tax co llet.r
title orf mad eal to tihe Aul. or of I'rblio A itounts,
as evilelrin of suchitni tax col)ltotr'. salet, tlld de
o nnil a title tio ulch property: and the Altitor ,o
l'hlti' AOicioinut.S shall ihereuplon isiuIe a deed of
sale, wlth o.rrutplet: artnd full title, in the name of
til H matte i If llimlans, to the purob1faser, tinder
his seal tof tnin, which dleed ltta l Vtest the title
IImu)pletely and fully il the said prtirolaser. or his
hIirs, for whioh the Anditior shall oiargtn two dol
tars; /,ir oriulru, ino fene shall lin char grl by thn
Atiltuior. exetipt, whfi re property hiss iesn actually
sold and blroutight in by anlotiher party thant the
I ae. if
ic 151, 6R /tt it /surdiluci riii ot. siu,. t'hat it
at ktly of th PHRall f r the umn-paynIllt ,tf licensest
or taxes providld for in this aer, the higihnest price
Ild for property so oftTred frr sale heloid be an
arn(rlllt iullotlcieon to pay the li on1Rs andl taxes
so proneededl for in selo casep. alld tlh liconises
and taxes In addition, which lay be idon t to the
city or parish, or both, in which the aid proper
Iy is 1 eiitnlrl, together with all the lawinl costs,
charges, lot. rest. and expenses, then and in that
casne no, bdll shall be rejected; lint then the
lawnilly autlhor/d pprson olffering lnch prop
orty for sale shaIll biil the same in for the Sate,
andll snlr properly so bid in for the State may h,
rrloortled, as i other aR'.n of tax sales, with tl c
right. of rodtllptionl; ltric:i rl,, that all taxes and
li irllnnsn Ii ; tI ml aid property to the Mtate or to
any 'ity or parish, or bothJl; anuI all e te iincrreod
shell bn pal in acuotrdainctl w th the provieionis fr
thin predreIing eitioi of this art; ceit in suin
i.sisn no fel ror tfiR rfor seizeire, a Illnntliol or any
other .i rvine sh all bhe eil saul tax ooilector o,
ehargnod agsginst the State be htim.
F ij . 61I. Itr it f hllr"tr mnltrd(, rh,., That on
til seooonl Monday oif ,January iI each year, it
shall ,.e tie idl yd overy tax colleortor, in every
perish of t He tale, exo. pt the parish or Orlrans,
to ridelr to thie pl)ish record r anl Htate Audi.
lr, a list ol tlthe propeilrty purchased for the ao
conl otf thell h ate, with a list of the nlarnne of
lane owners, in allphabetical order. ThI1 fiollow.
ing oath sl all lie attached to such lists:
" I. ,ltax collector o - -- parish, or dis
trict, do solemnly swear that the tax·o on theI
lands or l,1r in the above list have not been
paidl by tlih owner thereof for tihe year
t.llat I hIavu received no other part of the same
thalA as hi;reie n st forth. Hto he'p ume (ld.
"A. It.. tax collector - - parish."
hf4cr: G0. lie it /'urtl//r rnie!n.4, /it , That the
parish remonidr shall retailn olne of the naul lists
in his tlli ,e as p rt of the rrenrds thereof, and
shall certify another, and transmit the same to
the Atlilitor of Publlo Act.otints. The sail list so
retainlld by salrl recorder shall become part of
the records of Ihs fli ii, andt all the amounts
therein shlll be oeitidered dilly recor :ed and
shall op, rate as a registry of the title of the
Ltate acqulred by the faiture of any person to bid
as -foresnld. Tsat for the filing of said delin
gl1ltnt list as a'oresaid tilhe rc'treer shall he en
titlld to no fel : he shall, from year to year, bave
said lists hin(ld for the purposes or preservation.
I'he sald I. aits or property returned as aforesaid
to lie considared as forfeited to the Htate, as afore
siat, froil the date of said filing in the recorder's
oflict.
Hta.. ii1. ie lU frlthrt eneirld, ilr., That the
sard delinquent lists, or copies and verifliatious,
when so flied in the oftiooe of the Auditor of Pub
lie Accounts, shall be entered by him on a record
kept for that purpose, and shall vest, from the
daly of filing in the recorder's (-fice, as above
stated, a title to the lands and lots therein re
turned in the state of Louisiana, which shall be
impeachable only on proof that taxes for non
payment whereof the lands were returned for
feited, had been, in fact, paid to the colleotor be
fore the return of the list to the recorder.
HKM(. 62. leit ift frlher ennteld, etc., That if any
person interested personally, or as heir, legatee,
creditor, or otherwise, in any lot or lands for
feited to the State, shall, within two years alter
the date of the collector's return, pay to the
Treasurer of the State, or to the tax collector
Scharged with the collection of the tax for which
said property was forfeited, the taxes fir which
the same were returned and all the taxes sub
sequently accrued on such la ds, and one per
centunl per month from the date of sale until
the date of redemption, the Auditor, upon proof
thereof, shall execute and deliver to such
person a cor ifleate of redemption of the same,
under the seal of his office, which shill be held
and taken as evidence of the redemption of such
lands; and the Ia .d, with the name of the per.
son redeeming the same. and the amount paid,
shall be entered on his record of the lauds across
the entry of the same; and the An-utor shall be
entitled to two dollars; provided, no fies shall be
charged by the Auditor, except where prparty
has been actually sold and bonuhtr in by anothe'
party than the State. Except in cases where said
lots or lands have been forfeited to the State for
one year or more, the Auditor shall be entitled to
a fee of one dollar fri m each person to whom he
grants a certiflcate of redemption.
fEC. 63. Be It further enacted, etc., That every
collector of taxes shall deliver to the person pay
ing the same a printed receipt, specifying the
particular property on which, and the purposes
for which such tax ihall have been paid, for what
year, and the date of each payment.
Sxo. 64. Be it further enacted, etc, That all tax
,olleotors are hereby required to mark, in ink, on
the respective rolls of assessments, the word
"paid" opposite the nme of every tax payer
n.-.:w; ; ?~ ;·~~.t% ~ 2 ~~s~
who hu paid taes, on nthe ams day the pa.
mient Is made. It le furthermore matde
the duty of tat oulleotors to enter in a
book or books, to be provided by the
Btate Auditor, and kept by then specially
for that pnrpose all moneys received by them in
payment of taies and lionse-'. £'be entries, so
madle, shall give the date of payment, the name
of the person so paying, the nature of the tax or
liienest with the year for which the payment is
made and th. amount paid, together with Inter.
est, ocsts, and charges, as may have been incur
red; and a failure on the part of the tax colleo
tor to so mark their a4eesitent rolls, or to pre
pare u Id keep said books as afereseid will snbl
Jpot them to a flon of onte thiusanl dollars, to be
sted for and recovered by the llaetri.o Attorney
authorized to aCt.
HEr, . ,. lIp if frfher not,'id,, trh,, That on
the production of the receipt of the tta collector
duly mitle antd Iearing date prior to the tat col.
Iotor's return, as herein reqtlretl, for the taxes
for the year io whioh any of the said lands may
hiave been returned delinquent, the Auditor of
l'ubllC Acconlts shall furnish the owner of snob
recelpt a quilt lairn of the tit's of the State,
nuder on' i. return of the collector, and shall
charge the tax collector with the taxes allowed
thereon and costs, together with twenty-five per
sent damagesp to be collected as any other money
for which senh' tax collector nmy be in default.
Hua. ci 11i it frrlther enncPted, eoc., That after
the property has been adjudicated to the State,
in default of bidder , the same shall continue to
iU asasessed in the name of the person to whom it
beltogedi at the dlate of the sale until the time of
relenptlin has expired, and in msking his yeariy
iffers of property the tax oolieotor shall offer sald
props. ty along with others, but he shall not ad
jn'l'etate the same to any person unless the
amount of arreared and current taxes, State, par.
isl andl mntieipal, due thereon, be bid, with alt
Codet and i,l eret,.
H!o. 67. 1/i ii furlho'r putr!p' , pie,. That the
several ,,diect ,re of texer , in making their re
turns to the Aulltor of 1u l'l' A'oonote andI pollee
juries of moneys co!lected fir State and parish
.t cxp to Ie paid into the treasury, shall state sep
arAtely, io tuch returns, lth amonut of the gen
eral tax ald -ach of the special taxes so oollectedl
lano tll'hallOlltlt colleotrtt for poll tax and for
licenses, and for sulnl othi r tales as may be as
aemsed, or levied by the State or parish. The
Aultor of l'ullli Aconnunot shall furnish suliable
blanks fr making etalh mienellr
A' tlto. /Ip it ftrlher ei'utr'ler, eft . That within
te lirst, ten d(ays ,f April, July and October,
reepontively, tmhe tax coileture shall render their
re'pentive Aeentls for all taxe.4 and licenses col
leon,.d, or mnotm-ys receive.] on acotlunt of the
ntatle tldring tile pre.o.ling m .n'hs, and pay the
snna ovr to the State 'T'rntirer, and for that
pnnlp, the mi. tax 0 leontrs shall make and
trancr"nit Ito the Anlit.,r of lublio Accounts a
stratem-llt, w lether or ('It tliv have collected any
.n.xs or II 'nnhe withinm the pr enteling months,
slil, with n .it, takes, atid lun,4oerbodl and a p
pt.'Il" thereto, that thie sem ou,'aine a faithfal
ott.lunt of all taxe, ooll,'cted, asm the amount re.
-ivsrld, if any, from, hollnuses to persons pursulin
Ir tdl, prof,'esinrl, or to"ed occol taion; similar
etellmrentm f'or all perinh tLaxes ol litenses shall
lie InuRle by thue tax otlliect-or during the first
week of esh , month wi h the parish treasurer;
that all tax collectors shall malk their fnal set
tlement with time Antlitor of Ptdbllo Aouonots and
polioe jury wituin ten dtays after tie tenth day of
aecember of eaoh year. and every collctor fail
Ing to comply with thi asen ion shall be pro
ceedel with as providlet by law.
tr'. l;ti. /lie ift Intelhr i'tttd4rl, cdn., That the
said tax rolleot nra shall ettlen with the police
jury, and in dreflult of swl-h settlement shall bhe
remorved from olloe upon co.mplaint of the pollo
jiry, saldreeadti th tte (overonor.
lrre. 711. lif it firthrr i 'i tfn1, a/o., That, if any
tax otlleetnor s1 lll aor negloto teO mike a settle'
mlint as provided by law, he sh II forfeit the o1mn
misaloet allowed him by law snit loterest at the
rate of two per oent per month on the sum with
hed. I,t bhe oomputel from the time the same
tlought to have been paid urtlil actual pat me.t,
andR the Auditor or 'bllio Accounts and police
jury shall htJlrgcO aidr dliurtllent acoordingly
andt imnmediately ifter such delinquency shall
tconr rerlnire the district attorney of the distriot
or partsh wherein an sh tax collector may perform
his finotltions to proceed against snch collector and
his suretoen, by ruln, before any court of compe
tLet lltriedliOl.i ni, after thie ther e days nottee for the
recovery of the amount doe by the tax collector.
The sanit. shall have itreceleeo on the docket of
the o tort, whenever i, may be instituted, over all
otlher cases. And any tax collector who, having
tnade hit monthly or qc irterly settlement as
providedl for it Ilhis act, or any other set, shaii
alil immediately to pay the amount so ascertain
ed to b. dul, into the htate or parish treasury
and obtain the Treassrer's receipt tberefor, shalt
in aslli ion i to te forfrriture of oommission and
interest as afornrnald, he saibjet t i the penalties
proovided for emt .lezlemnent and to removal from
ttlinne.
ts:. 71. Ik I /firlher ePaclrl, erf. That the
rlistriot attornleys oolleoting money by virtue of
the proceeding on.temylatedr I i the preceding
seoction, or by any other law now in force, or that
may hereafter bhe enacted, shall receive five per
centum on tho amount thereof, where not other
wise provided, as a co'mpnasatlioti for collecting
arl p ying the same in the Htato or psrlsh tteas
Iry, angd any dtlsttict a to tey failing or refusing
to return said mtnrly as so.,Jn as collected Into
the Htate or Isrish treasury, shall be subjected
t, criminal proseon ion, and in adtition to the
penaltis it realy prvIleid by law for the punish.
lmeit of I'fran ald bren It of trust, he shall, upon
cwnnvwtioni, have his rnao s reckon from the roll
of atornetrys cntl be pro hlited oevr afterward
from prain:wring law rn this HMtte.
HM'. 72. /' l further / nicri l, i , That in
i wo of d(teath or a b.tance of ainy tax collector, or
or his fa lure from ary caUwIs to pay the tases
in o the Vre.a.wry within the peri'td prescribed
by law for the fitinl settl .m wut hL! securities
stall be authtorir, i to take into thotr possessrlo
the list of the taxes r on tlirting wllwpall, and shall
hod thel hn e . nltil hib s i ecssor is appointed
antrll rtj iflll-, whionr the icurwoties shall imme
diately make a tial set lmet. with the Audi
t'Or I f i'nbl Atcctits, antd with the police jury,
as pirovicl d by law for the setll ein t of tax col
Hwo, 7 1'e it fur/ter e.w/errd, etO , That, upon
the sat sfractoy pro,f of the negligence, Iboom
petency, or official misconduct of any tax collect
lor, as urovided in thi4 a,:t, it snall bi the duty
of the Governor to -movw snch collector and to
appoint some other 4eizen of the parish to dis
charge the duties of tax collector, subject to all
the provisions of this acs
Mitr. 74. lie Ui furt/hr enlsted, ro,, That any
tax collector, or person collectiý g or attempting
tot collect any licenses or taxes in the name of the
ttato of Lowisiana, or of any parish without hav
ing duly qualified and givn bond in asccordance
with law, or without having lawful authority to
so to do, shall be subject to a fine of not lessthan
one thousand dollars, nor more than five thou
sand dollars, and to be imprisoned not less than
two or more than five years, at hard labor. It
shall be the duty of th , Attorney General in New
Orleans, and of district attorneys in the parishes
of this futate, upon Information from the Auditor
of Public Accounts, or from the president of the
police jury, to prosecute all such cases in their
rspeotive parishes or districts, for which a fee of
fifty dollars, upon each conviction, shall be paid
to the attorney prosecuting.
Bxe. 75. BIe it further erac'td, etc.. That all
outgoing tax collectors, except those In the city
of New Orleans, shall hand over to the recorders
of their several parishes their lists of all unpaid
or delinqnent taxes as soon as their successors
are qnallfied, or they retire or are removed from
the offite of tax collector; and all outgoing tax
collectors fir the city of New Orleans snail, with
out delay, hand over their respective lists of de
linquent or unpaid taxes to the Auditor of Public
Accounts who shall deliver them to the newly
appointed tax collectors as soon as they are quali
fled according to law for entering upon the du
ties of tax collectors. In the several parishes of
the State, other than the city of New Orleans, the
recorders shall deliver to the newly appointed
tax collectors the delinquent or unpaid tax
lists which were deposited with them by the out
going tax cllectors, on the order of the Auditor
of Pub io Accounts or polio jury, certifying that
said collectors have qualified in accordance with
law. nuch delinquenu lists shall be handed over,
as aforesaid, by each outgoing tax collectors,
within one motth from the dlay when their suc
cessors were duly qualified, nnrldr a penalty of
one thousand dollars, in parishes other than Or
leans; in th.r parcsh of Orarsn five thousand
dollars; and the said penalty ,hall be sued for and
collected by the At orr,eo G.-t ral oi the city of
New Orleans, and by the distric attorneys in the.
other pariaues of the irta , fr',m the tax collec
tors so iff nding, upon inf ,rmani ,n from the Au
ditor of Public Accounts or vic'e iuries.
Stc. 76. ILe it frtfer enacted, ec., That the
recorders of the several partisr a of the Btate are
hereby authorized to cancel all boads and mort
gages registered against tax ollectors or
assessors and their securities, upon the prodnc
tion of a certificate from the Auditor of Public
Accounts, and preeident of the police jury, of
their havi g paid into the State and perish
treasury all moneys ellectel by them, by virtue
of their offices aforesaid, and for the faithful col
lection whereof the bonds or mortgages,
as the case may be, were given, or for