New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1868-11-04
NEW ORLEANS REPUBLICAN. WEDNESDAY NOVEMBER T. 1869

See. AZ. Be it farther enacted, ETC., That
| II shall be the. duty Of the Assessors Of the
| different parishes Of the State on or before
| the first of November, eighteen hundred
and sixty-nine, and every two years there.
| after, TO make an accarate enumeration Of
| all the youth in their respective parishes be-
tween the ages of six aRd sixteen years,
| designating distinctly the number of each
sex between those ages in each Of the school
districts into which the parishes may be
divided, which enumeration shall be made
at the time the State taxes are assessed.
The Assessor shall make out duplicate
lists OF the enumeratioAs so made, and de-
liver one to the parish Treasurer, and the
ether he shall Immediately transmit to the
btate superintendent of Public Education.
They shall receive compensation of Eve
dollars for every hundred children enuns.
rated, to be paid out Of the general school
fund when they shall present to the Auditor
receipt from the State Superintendent for
such list of enumeration.
SEC. ~. Be it further enacted, ETC., That
should the Assessor fail or neglect to give a
fall description of the lands assessed, de-
signaling the same by lots, acres, bounda
res lines, divisions, townships, ranges,
ETC., they shall forfeit ten per cent,
their compensation for the benefit of the
state; and it is hereby made the duty of the
state Auditor to examine each assessment
roll carefully, and enforce the forfeiture
upon each aud every Assessor failing to com.
ply with this section.
TAX COLLECTORS.
SEQ. A, Be it further enacted, etc. That
the Assessor of each and every parish Of
this State, except the parish of Orleans,
shall collect the State and parish taxes Of
his parish.
SEQ. %. Be it further enacted ETC., That
in the city of New Orleans the qualified
voters of each district shall elect one Tax
Collector in and for noob fHa4
OF the parish of Orleans on the right bank
OF the Mississippi, shall elect one Tax Col
lector at the same time with the members
OF the General Assembly; they shall hold
thelr Office for two years, and until their
successors are qualified.
SEC. 46. Be it further enacted, ETC., That
the several Tax Collectors who collect taxes
shall, each year before they commence the
discharge OF their duties, give bond and Sc
curity according to law in a sum which
shall be the full amount of the taxes levied.
according to the tax roll of each parish:
Provided it does not exceed ten thousand
dollars, except in the parish of Orleans, in
which the bond shall be for the First Dis
trlct fifty thousand dollars ESQ, O0O), for the
Second District forty thousand dollars
(S4O, 000), for the Third District twenty
thousand dollars $3.50 00O) for the Fourth
District twenty five thousand dollars (S25,-
0O0), for the Right Bank ten thousand dol
lars $40, O0O), conditioned for the faithful
performance OF his duty as Tax Collector,
and tor the Just and full payment of ali
sums for which he may become legally liza
BILE. The bond shall be payable to the Gov.
ernor OF the State and his successors In
office.
Sec. Al. Be it further enacted, etc., That
all bonds given by the Collectors of the
state and parish taxes, shall operate as a
legal mortgage on all the lands aud real es.
tate of each collector of taxes in favor of
the State for the amount of State taxes aud
for the amount of parish taxes when re.
corded according to law.
SEC 49, Be it further enacted, ETC., That |
in case any collector of taxes shall fail, re-
luse or neglect to give bond and security. |
y ABOVE required, within thirty days after |
1ate OF their election or appointment. in |
each year, his office Of Collector shall be |
1remed vacant; and such vacancy shall be
illed by the Governor, by md with the ad,
vice and consent of the Senate, if the Sen.
ate be in session; if not, then the appoint
nent to continue until the close OF the
Ieneral Assembly; but such appointment
'hall not eXonerate the former Collector or
us securities for any liabilities incurred by
lin.
Sec. ~. Be it further enacted ETC., That
'ach and every license shall expire on the
thirty first day of December, in the year in
which ii was obtained; provided that any
,erson or corporation engaging in any Of
he trades, professions or occupations au-
horned by this act, after the first day of
.uiy OF each and every year, shall only be
liable for a half license
SEC. so. Be it further enacted, ETC., That
ach Tax Collector shall procure from the
Ludltor as many blank licenses for trades,
PROFESSIONS and occupations, bearing the
lgnatures of the Auditor and Treasurer, as
mere may be- or likely TO be, persons in his
arlsh or district pursuing the taxed trades. |
rotesslons and occupations; and for that I
urpose shall present to the Auditor list
such licenses as may be required, and
scelpt for the same within the first two |
lohths OF every year, under the penalty of
ne hundred dollars, and the Auditor shall !
lrnish a sufficient humber of licenses Tor
nat purpose; Provided, That the Tax Col. {
ctor may at any time call for and receive I
ON the Auditor any additional number of 7
ank LICENSES that may be required by him /
them III addition to their first estimate. {
SEC. 81. Be it further enacted, etc. !
ma every Collector in the country c
lrlshes, upon receiving the tax 7
SITS, shall proceed to collect the taxes s
leretn mentioned. For that purpose d
shall give notice to each taxpayer resi-.
eAt in the parish of the amount of taxes I
lie by such taxpayer. Every Tax Collector i
the parish OF Orleans shall, by twenty c
Ays publication In newspaper published S
:, =: II - us tet.i Az tLle lualuer provided c
T judicial advertisements, give public no c
1e OF the place at which he will be present. a
ON the hours OF A. NJ. to 8 P. NJ, for the d
irpose OF receiving payment from all per. I
ms iuaebted for taxes, which collection
~ begin on the first day of February of Il
ch year, after which delay the properly of n
y, person, whether resident or nonfasi- Il
mt, who shall have omitted or neglected f.
pay his taxes, shall be dealt with as here ii
after provided; and it shall be the duty of J
cry Tax Collector throughout the State to
% 10 bhe list OF assessments, and cause TO "
assessed by two property holders, any a
optrty OF taxable object omitted in the b
Il, and shall proceed to collect the tax Il
lie thereon, after having obtained a special Ii
-itten authorization therefor from tie Ii
lditor of Public Accounts. Il
SEC. 81. Be 1t. further enacted, ETC., That b
any person, after. ten days notice in 81
riting. shall fail to pay or cause to be paid a,
e amount assessed to him, her or them, mt le
time and place, agreeably to the notice d.
ven, winch notice, in case the taxpayer is III
nonresident of the parish. shall be served | II
on a curator dd hoe TO be appointed Nv Ii
District or Parish Judge, upon the aI1- al
cation OF the Tax Collector, it shall be the Ii
ty OF the Tax Collector TO seize their goods al
d personal property, rights and credits or cl
lbs and tenements, and expose the same
sale, at public auction, after thirty days IL
nce given, three times in the official jour in
| OF the city or parish, for cash, or SO A
lch thereof as will pay the tax due by the 10
ner thereof, together with all the ST
3ts, without the benefit of ar ts
Atsemeut, as in the case of Sheriffs lie
es; and such sale shall not be void Ia
want OF form in the title. and the per.
making, such purchase shall be put in VI
session by the Collector; Provided, the sl
rty whose land may be sold under this M
,tion shall be EMIT ed to redeem the same T.