New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1858-11-16
Important 70 state rar collectors.

From the Baton Rouge Advocate, 18th inst.
The State Treasurer has put construction upon
the revenue act of 1856 relative to the time and mode
oil settlement with Collectors of State taxes, that DIFF
fers materially from the heretofore required
of those officers under sections 60 and 10 of the act
in question Section SO makes it the duty of every
Tax Collector in the parishes OF Orleans and JefeT-
son to make their monthly settlements under cath
within the first five days OF each month"; and to pay
into the Treasury their collections fof that period
and the same section requires all other Collectors to
"haVe their accounts settled and to make payment
and statement, in like manner, within the first five
days Of September Section 10 compels the Gollec-
tors to make final settlement with the State on or
before the first day OF December, annually, and if
they fail TO do SO, they shall be considered as de-
taulters, to be proceeded against as provided by
law.
The succeeding section (71) Of the Act then at.
taches a penalty for noncompliance with the two
above cited sections, 1t says If any Collector shall
fail neglect to make settlement as provided for in
the ttCo preceding sections and pay the amount due
into the Treasury, and obtain the Treasurers receipt
therefor he shall forfeit the commissions allowed him
by law and interest at the rate of two per cent per
month on the sum withheld, to be computed from the
time the same ought to have been paid until actual
payment"
This is the law in the case, and it seems to us as
plain as it can be made. The construction hitherto
put on the law made the penalty provided in section
II applicable to "failure or neglect to comply with
section 10 only, instead of the two preceding sec
tiOnsP-G9 and TO- Under heimpressiOn that former
DTaGGlCe SLll prevailed WIN the AuQiE0E and Urea
surer in regard to settlements Collector from New
Orleans up last weekau presented his accounts
and vouchers, procured the Auditors warrant and
went to the Treasury Department for bis receipt.
This officer met him with the law showing his fail
ure or neglect to comply herewith, together with
the penalty Of forfeiture which he felt it his duty to
exact And such, we presume will be the course
pursued towards all others who have not complied
with section SO, as well as section TO- Of the Revenue
Act OF 1866
This is an important matter to Sherifs and Collect
Ors, and we fear will bear seriously upon most of
them, but it is the law of the State law, too which
50 distinctly and alphabetically points out their duties
that we Wuuderat its nonentOrcemen up to this date
In consideration Of the previous practice Of the Au-
dtor and Treasurer towards State Collectors we
presume the Legislature will relieve the sufferers in
the present instance from the penalty Of forfeiture
enforced in section II. at the same time that body
ought to hold out hope that future attractions Of
the law will find apology from those who make the
law
The decision of the Treasurer in the case of the
New Orleans Collector having been laid before the
AttorneyGeneral, that officer gives an opinion sub
stantally sustaining the conduct of the first. The
Acknowledgement reviews our revenue laws from the
act approved 9th OF March, 1913, down to that of
1855, all of which, except the latter, attached pen
atty Of forfeiture Of commission only when final set
Element was not made according to law. The act Of
1865 alone fixes a penalty when Collectors fail to
make their monthly as well as annual settlements
Says the Acknowledgement in conclusion of his ar
gument:
The act Of 1855 reenacted and revised the reve-
nue. laws. The Goth section is Identical with the ex
cepton Of some verbal changes) with the Goth sec.
ton of the act of 1850. 1t provides for settlements
by the Tax Collectors OF Orleans and Jefferson within
the first five days OF every month, aud reenacts the
provisions intended to secure them, The 10Th sec.
ton copies the 6lst section of the act OF 1850 but
requires final payments to be made or before the
LIST day Of December Of each year. very material
change is made, however, in the list section. In
stead OF providing done hY the gid section of