The New Orleans crescent. [volume] (New Orleans, La.) 1866-1869, 1868-11-05

peace or PARISH recorder, to grsss him hIs war-
the affidavit Aforesaid and L. shall set forth nm
| svoidabIe causes Of failure. Then the audItor
shall allow the assessor the amount Of the war.
i rant. .f7 uifAN4GI dAIc 1E1 I-L 20 Dli,f
| SEC. 40. Be II further enacted, etc That any
person elected or appointed 70 the ONCE OF asses-
sor shall fail to give bond snd security according
to law, before be shali havs entered upon the du-
ties Of bis ONCE, or refuse 70 serve. or gle, or re-
move out Of the parish. on shall be disabled from
entering upon or completing the duties Of his
/ Office by sickness or otherwise, the Rovernoe by
| and with the advice and consent Of the Senate,
shall fill said vacancy e provided BY law for the
sppontee shall give the like security and be sub.
ject to the ike penalties and duties as the one in
| whose place he was appointed, and receive . like
compensation; but such appointment shall not
from any liability incurred BY them. The several
shall pursue the form and follow the in.
structions that may be transmitted to them by the
auditor Of public accounts in the execution of
tKc. Al. BE It further enacted, etc., That taxes
ass essed by law the property of any person or
corporation are hereby declared lien and privi-
lege on the real property of such person or cor
poration, to date from the first day of April Of
| the year for which they may be assessed, for bis
entire tax. any alienation thereof or incumbraice
thereon Notwithstanding, and shall exist IN favor
of the State and parish for the respective amount
d5eceecQ
be paid by preference to all mortgages and other
incumbrances.
SEC AZ. BE IL further enacted. etc., That il shall
be the duty Of the of the different parishes
of the State, on or before the first Of November.
eighteen hundred and sixty nine, and every two
years thereafter, to make an accurate enumera.
ton of all the youth in their respective parishes
between the ages Of six and sixteen years, desig
those ages in each of the school districts into
which the parishes may be divided, which enumera
ton shall be made at the time the State taxes are
assessed. The assessor shall make out duplicate
lists Of the enumerations 80 made, and deliver one
to the parish treasurer, and the other he shall
Immediately transmit to the State superintendent
of public education. vtt.l- rnis l,a.s.
They shall receive q compensation Of five dol.
lars for every one hundred children enumerated,
to be paid out of the general school fund when
they shall present to the auditor q receipt from
the State superintendent for such list of enumers-
ton. ..t. .f 1890.
the assessor fail neglect to give full descrip.
ton of the lands assessed. designating the same
by lots, acres, boundaries, lines, divisions, town
ships, ranges, etc., they shall forfeit ten per cent
of their compensation for the State; and 1t is
hereby made the duty of the State auditor to ex-
anime each assessment roll carefully, and enforce
the forfeiture upon each and every assessor fail
ing to comply with this section.
TAX COLLECTION.
SIC. A. Be IL 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. As. BE Il 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 districts that part of the parish Of Orleans
on the right bank of the Mississippi shall elect
one tax collector at the same time with the mem.
bers of the General Assembly; they shall hold
their office for two years, and until their success
SEC. 46. Be Il further enacted, etc., That the
several tax collectors who collect SHALL each
year, before they commence the discharge of their
duties give bond and security according to law.
in q sum which shall be the full amount of the
taxes levied according to the tax roll of each pa
IRISH; Prouided, II does not exceed ten thousand
dollars, except in the parish of Orleans, in which
the bond shall be, for the First District fifty thou
sand dollars 0000). for the Second District
forty thousand dollars 100000, for the Third
District twenty thousand dollars $3.50 000) for the
Fourth District twenty-five thousand dollars
(s25 e00), for the right bank ten thousand dollars
0000) conditioned for the faithful performance
of his duty tax collector, and for the just and
full pay ment of all sums for which be may become
legally liable. The bond shall be payable to the
governor of the State and his successors in Office.
SEC. AZ. BE ii further enacted. etc., That all
bonds given by the collectors of State and parish
taxes shall operate as a legal mortgage on all the
lands and real estate Of each collector Of taxes In
favor of the State for the amount of State taxes,
and for the amount of parish taxes when recorded
according to law.
SEC. As. Be IL further enacted, etc., That in
case any collector of taxes shall fail, refuse or
neglect to give bond and security, as above re.
CURED within thirty days after date of their cleo.
ton or appointment. in each year, his Office Of
collector shall be deemed vacant; and such va
csncy shall be filed by the governor, by and with
the advice and consent of the Senate, if the Sen
ate be in session; If not, then the appointment to
continue until the close of the General Assembly
but such appointment shall not exonerate the for
mer collector or his securities for any liabilities
incurred by him. -.
SEC. 40. BE ii further enacted, etc.. That each
and every license shall expire on the thirty first
day OF December, in the year In which 1t was OBJ.
tanned; provided that any person or corporation
engaging in any of the trades, professions or oc-
equations authorized by this act, after the first
day of July of each and every year, shsll only be
liable for 9 half license.
SEC. so. Be IL further enacted, etc.. That
each tax collector shall procure from the auditor
as many blanks licenses for trades, professions,
and occupations, bearing the signatures of the
auditor and treasurer, IS there may be, or likely
to be, persons In his parish or district pursuing the
taxed trades, professions and occupations and
for that purpose shall present to the auditor list
of such licenses as may be required, and receipt
for the same within the first two months OF every
year, under the penalty of one hundred dollars,
and the auditor shall furnish sufficient number Of
licenses for that purpose; Prouided, That the
tax collector may at any time call for aud receive
from the auditor any additional number of plank
licenses that may be required by him or them In
aodltlon TO their first estimate.
SEC. 81. BE IL further enacted, etc., That
every collector in the country parishes, upon re.
ceivng the tax lists, shall proceed to collect the
taxes therein mentioned. For that purpose he
shall give notice to each taxpayer resident in the
parish Of the amount of taxes due BY such tax. |
payer. Every tax collector in the parish of Or. |
leans shall by twenty days publication 10 news
paper published therein, in English, in the manner
provided for Judicial advertisements, give notice
of the place at which he will be present. from the
hours of A. M. to P. NJ, for the purpose of re-
ceving payment from all persons indebted for
taxes. which collection shall begin the first day
of February of each year, after which delay the |
property of any person, whether resident or nom
resident, who shall have omitted or neglected to
pay his taxes, shall be dealt with as hereinafter
provided; and IL shall be the duty of every tax
collector 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, ard shall proceed to collect the
tax due thereon, after having obtained special
written authorization therefor from the auditor of
public accounts.
SEC. So. BE Il further enacted, etc., That If
any person, after ten days notice In writing shall
fail to pay or cause to be paid the amount as