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

anu Uodfu OF assessors. \
Sec. 80. Be it further enacted, etc.
That any assessor who may fail from
any unavoidable cause, to make his
assessment, or his return thereof, with
in the time required by law, shall pre-
sent his affidavit of that, fact to the re.
corder, justice of the peace, or to the
parish recorder, as the case may be,
setting forth the causes of his failure:
which statement shall be certified to be-
true by two witnesses of the parish
and upon completing the assessment
and making return of the same accord
ing to law, he sh all be entitled to re-
ceive the compensation allowed him by
law, III the same manner as if the as
sessInent and return had been made
within the time required by law; and
it shall be the duty of the recorder,
Justice of the pace or parish recorder,
to grant him his warrant accordingly,
which shall be accompanied by the
affidavit aforesaid; and it shall set
forth unavoidable causes of failure.
Then the auditor shall allow the as
SCISSOR the amount of the warrant.
Sec. 40. Be it further enacted, etc,
That if any person elected or appoint.
ed to the office of assessor shall fail
to give bond and security according
to law, before he shall have entered
upon the duties of his office, or refuse
to serve, or die, or remove out of the
parish, or shall be disabled from en-
tering upon or completing the duties
of his office by sickness or otherwise.
the Governor, by and with the advice
and consent of the SENATE, shall fill
said vacancy as provided by law, for
the unexpired term of office of said
assessor; said appointee shall give the
like security and be subject to the like
penalties and duties as the one in whose
place he was appointed, aud receive a
like compensation but such appoint
mcnt shall not discharge the former
assessor or his securities from any lia-
bility incurred by them. The several
assessors shall pursue the form and
follow the instructions that may BE-
transmitted to them by the auditor of
public accounts in the execution of their
duties.
Sec. Al. Be it further enacted, etc,
That taxes assessed by law on the
property of any person or corporation
are hereby declared lien and privi-
lege on the real property ofsuch person
or corporation, to date from the first
day of April of the year for which they
may be assessed, for his entire tax. any
alienation thereof or incumbrance
thereon notwithstanding, and shall
exist in favor of tho State and parish
for the respective amount of taxes as
sessed for each for five years, and shall
be paid by preference to all mortgages
and other membranes.
Sec. a. Be it further enacted. etc.
That it shall be the duty of the asses.
sors of the different parishes of the
State. on or before the first Of Novem-
Der, 1869. and every two years there
after, to make an accurate enumeration
of all the youth in their respective
parishes between the ages of six and
sixteen years. designating distinctly
the number of each sex between those
ages in each of the school districts
into which the parishes may be divid
ed, which enumeration shall be made
at the same time the State taxes are
assessed. The assessor shall make
duplicate lists of the enumerations so
made, and deliver one to the parish
treasurer, and the other he shall i'm
mediately transmit to the State Super
intendent of public education.
They shall receive compensation
of five dollarS for every 100 children
enumerated. to be paid out of the gen
eral school fund when they shall pre-
sent to the auditor receipt from the
State Superintendent for such lists of
enumeration.
Sec. 43 Be it further enacted, etc.,
That should the assessor fail or neglect
to give description of the lands assess
ed, designating the same by lots, acres,
boundaries, lines, divisions. townships,
ranges, etc, they shall forfeit ten per
cent, of the compensation for the State;
ant it is hereby made the duty of the
State auditor to examine each assess
ment Ioll carefully, and enforce the
forfeiture upon each and every asses
sor failing to comply with .his section.
Tar Collection.
Sec. ID. 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.
Sec. 45. 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 each
district; that part of the parish Of Or
leans on the right bank of the Missis
sippi shall elect one tax collector at
the same time with the members of the
General Assembly; they shall hold
their Office for two years, and until
their successors are qualified.
Sec. 46. Be it further euacted, ETC..
That the several tax collectors who col
lect taxes shall, each year, before they
commence the discharge of their duties,
give bond and security according to
law, in sum which shall be the full
amount of the taxes levied. according |
to the tax roll of each parish: PropideH. |