The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1868-11-28

district, and all the real estate or
other taxable property situated
and being in theparish or district
(as the case may beg, according to
the best OF my information; and
the said assessment roll contains
a true statement of taxable per
sonal estate of each person named
in the roll, as ascertained by the
affidavit of such person; and that
| have, in all cases when practical
bic, Intercepted on oath or affir-
nation, each person marked in
the rolls and assessed for proper
ty, in the form provided by law.
Sec. 81. Be it further enacted,
etc., That the assessment rolls
thus certified shall, on or before
the first Monday in September, be
delivered by the Board of Asses
sors in the city of New Orleans to
the recorder of the district in
which the district assessor may be
situated; and for that part of the
parish of Orleans OH the right
bank OF the Mississippi river to
the justice Of the peace of that
district, and by the assessors of
all the other parishes in this State
to the board created by the 21st
section of this act, and the reSpec-
tive officers with whom the rolls
shall be lodged shall endorseupon
them the time when they were re-
ceived. The assessors and Board
OF Assessors shall immediately
give nntice by advertisements in
the paper authorized to publish
lish judicial advertisements, post
ed i'll at least two public places in
each parish or district, that they
have lodged assessment rolls with
the recorder, justice Of the peace
or board, as the case may be, in
order that any person aggrieved
by such assessment may appeal
and have the same corrected if
found incorrect.
Sec. 80. Be it further enacted,
etc, That any person conceiving
himself aggrieved by any assess
ment may, within 80 days after it
shall have been delivered and
advertised, as required in the pre-
ceding section, make an appeal in
writing, stating particularly the
correction desired. On proof of
the fact the recorder, justice, or
parish recorder shall have full
power and authority to correct err
rors; but he shall in no case re-
duce the amount of any assess
ment. without first notifying the
assessor of his parish or district of
such claim; and it shall be the
duty of such assessor, before the
expiration of the time for closing
said assessment roll, to examine
such application, and confer with
such recorder or justice on the
correctness of the claim. II any
omissions are discovered, or er-
rors in the additions are found,
the same may also be corrected.
Sec. SO. Be it further enacted.
etc. That after the expiration of the
30 days the recorder, justice or parish
recorder shall cause to be set down in
an additional column in each of the
copies the amount of taxes assessed to
each tax payer as State taxes, and in
another column the amount assessed to
him for parish purposes.
They shall retain one of the comics
among therecords Of their Offices, and
shall forward one TO the auditorof pub
lie accounts, and deliver one to the
tax collectors Of the parish of Orleans
and of the other parishes, with war
rant under their hands and seals, com
handing the collectors to collect from
persons named therein the sums assess
ed to them respectively.
They shall not issue the warrant for
collection, nor deliver the roll. to any
person who may have been previously
charged with the collection of public
money, until he shall exhibit a dis
charge from the proper officer of the
State.
The amount of rolls thus delivered
shall be charged against the collector,
which he shall be presumed to have
collected at the period when required
by law to make his final settlement
with the State treasurer. For the SER
vices required of the justices of the
peace or parish recorder by this sec
ton he shall receive such compensa-
ton as the police jury may deterrAine.
Sec. 81. Be it further enacted,
ETC., That every assessor who shall
fail to deliver his assessment roll by
the time specified above, or to perform
any other duty required of him by law
shall be deemed guilty of a misdemea-
nor in office. and ON conviction thereof
shall forfeit the commission allowed
him by law, and shall be discharged
from office.
Any member of the board of asses
sors established by this act failing to
perform any of the duties undertaken
by him, shall also forfeit his commits.