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


according to law.
Sec. AZ. Be it further enacted. etc.,
That in case any collector of taxes
shall fail, refuse or neglecttu give bond
and security. as above required. with
in 30 days after date of their election or
appointment. in each year. his Office of
collector shall BIZ deemed vacant; and
such vacancy shall be filled by the
Governor, by and with the advice and
consent of the Senate, If the Senate be
in session: if not, then the appointment
to continue until the close of the GEN
eral Assembly; but such appointment
shall not exonerate the former collec-
tor or his securities for any liabilities
incurred by him.
Sec. 40. Be it further enac ced, etc,
That each and every license shall ex-
pire on the 3lst day of December, in
the year in which it was obtained; pro-
vided that any person or corporation
engaging in anysof the trades, profess
sions or occupations authorized by
this act, after the lst day Of July Of
each and every year, shall only be liza
BILE for a half license.
Sec. so. Be it further enacted, etc.,
That each tax collector shall procure
from the Auditor as many blanks, Ii
censes for trades, professions, and oc-
equations, bearing signatures of the
Auditor and Treasurer. as there may
be, or likely to be, persons in his par
ish or districtpursuing the taxed trades,
professions and occupations; and for
that purpose shall present to the Audi
tor list of snch licenses as may be re-
CURED, and receipt for the same with
in the first two months OF every year.
under the penalty of 500, and the
Auditor shall furnish sufficient num-
Der of licences for that purpose; Pro-
rided, That the tax collector may at
any time call for aud receive from the
Auditor any additional number of
blank licenses that may be required by
him or them in addition to their first
estimate.
Sec. 81. Be it further enacted etc,
That every collector in the country
parishes, upon receiving the lists. shall
proceed to collect the taxes therein
mentioned For that purpose he shall
give notice to each taxpayer risident
in the parish of the amount of taxes due
by such taxpayer. Every tax collec-
tor in the parish of Orleans shall, by 90
days publication in newspaper pub
lished therein, in English, in the man
ner' provided for judicial advertise
ment, give notice of the place at which
he will be present, from the hours of 9
A. NJ. to 3 P. n, for the purpose of re-
ceiving payment from all persons in
debted for taxes, which collection shall
begin on the lat day of February of
each year, after which delay the prop
erty of any person, whether resident or
nonresident, who shall have omitted
or neglected to pay his taxes, shall be
dealt with as hereinafter provided; and
it shall be the duty of every tax col
lector throughout the State to add to
the list of assessments, and cause to be
assessed by two property holders, any
property or taxable object omitted in
the list, and shall proceed to collect
the tax due thereon, after having Oh
tanned a special written authorization
therefor from the Auditor of Public
Accounts.
Sec. SO. Be it further enacted, etc,
That if any person. after ten days
notice in writing, shall fail to pay or
cause to be paid the amount assessed
TO him, her or them, at the time and
place agreeably to the notice given,
which notice, in case the tax payer is
a nonresident Of the parish, shall be
served upon a curator dd hoe, to be
appointed by the District or Parish
Judge, upon the application of the tax
collector, it shall be the duty of the tax
collector to seize their goods and per-
sonal property, rights and credits. or
lands and tenements, and expose the
same for sale at auction, after 80 DAYS.
notice, given three times in the official
journal of the city or parish, for cash,
or 50 much thereof as will pay the tax
due by the owner thereof, together
with all the costs. without the benefit
of appraisement, as in the case of sher-
ifs sales, and such sale shall not be
void for want of form in the title, and
the person making such purchase shall
be put in possession by the collector. pro-
vided the party whose land may be
sold under this section shall be entitled
to redeem the same within one year
only after the date of sale, by paying
the amount of the purchase money and
all costs, with 100 per cent. additional.
Sec. Sd. Be it further enacted, etc.,
That the collector shall demand pay
ment of all taxes assessed on compa-
MES, incorporated or not, from the
President, Secretary or Agent. or other
officers of such companies, and if not
paid, shall proceed to the collection
thereof in the same manner as in other
cases.
SEQ. Sd. Be it further enacted, etc.,
That if any person owing any taxes
has removed from one parish in the
State to another, not leaving sufficient
property to pay his taxes, the collector
to whom the taxes are due shall be
to make out the bill and GER
tify to the correctness of the same,
under oath, and forward it to the collec-
tor of the parish To which the said de-