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

ty 10 pay DIS taxes or that property H..
Deen enormously assessed, the parish !.
eorder, municipal recorder o.. justice ~ y, ~
peace snail certify the same to tho Aud;,Oss
OF Puohe Accounts, with the list ee pcrs ,.,V.
SO taxed anu the amount due, and for wL;oss
amount the Auditor shall credit tho cOllsa
tor. s~'-lE sVAiec'
: Sec. 81, Be it further enacted sfr h,g.
the several collectors Of State taysa II rlSt
ing their returns to tho Auditor Of p,tSt
Accounts Of money collected for STATE tsr.. avg
to be paid into the treasury, shall stafs \,
such return the amount collected for d.
taxes on lands and other objects, Cor to to
levled for school purposes, and also the mi
tax. '@S lssn
Sec, 6S. Be it further enacted. etc IN.
within the first five DAYS of eyery ss1,,t tl19s y
shall be the duty of every tax coIIsrtn. y
and for the parish Of Orleans and par;st y
Jefferson to have their respective acco,,,s y
settled for all taxes collected or money 4.
ceived during the preceding month, And i,
pay the the same over to the State Treaspes~s
and for that purpose the collector sLsh
make and transmit to the Auditor Of pnhl;ll
Accounts statement whether they have -
nave not collected any taxes or hcenss.
within the preceding month, and with q
oath taken and subscribed, appended sb.s.4
to, that the same contains faithful ar 800.
of all taxes collected and amount recr;r.as
ifany, from licenses to persans nnTsr;a,
trades, professions and occupations anJ =
shall be the duty of the several eolleetora ns
the State taxes III all the other parishas ~
the State to have their accounts settled ANA
to make payment and statemsnt IN I'M,
manner, within the FIRST five days of AH-a
July and October, for all taxes coIlecteiI and'
moneys received for licenses for tgp nrese5
ing term. HEa aH.4 sb t'ss ~
Sec 69. Be tfurther enacted. etc W..
on or before the first day of DECEMBER an
nually, the several tax collectors shall mai.
their final payments inte the treasury foe
the taxes due ON the rolls, and on tr,ass
professions and occupations, and all otbsr'
objects due in said year; and If che colle,
tors tall to do so they shall be considered :.
defauiters, and shallhe proceeded against
Us herein provided. = stT7 ~ eHf ~
Sec.70. Be it further enacted. etc Th.t
ifany collectors shall fail Or neglect e ,,si,s
settlement Us provided for In the two -1 ,,ss'
ceding sections, and pay the amount I'm
into the treasury, and obtain the treaS,,rer,s
receipt therefor, he shall forfeit the coln,n;s.
sion allowed him by law, and interest az TIA
rate OF tive per cent. perIaonth on the sum
withheld, to be computed from the time the
same ought to have been paid until aatn.I
payment; and the auditor Of publss aeconnts
shall charge such delinquent ,Aseordip~Is
and immediately after such dclinuuenesy9
shall occur require the district attorasy, ar
district attorney pro tenn, OF the ,liSfriet
wherein sRch tax collector may perform, lIis
functions to proceed against such tax eollee.
tor and his securities by rIlle, bellows uIv
competent court, after three days notice
for the recovery of the amount due by thu
tax collector. The suit shall have preeedcucpr
on the docket OF the court Wherein it mar 10.
instituted over all other causes. y \
Sec. II. Be it further enacted, ete THAT
the district attorney OF district attorney pro
teln., collecting money by virtue of the uro,
ceedings contemplated in tho proceeding
section, shall receive : per ceHtnRl ON tho
amount thereof, rs compensation for col
Letting and paying the same into the State
treasury.
Sec. ~. Be it further enacted, etc., That
when there are arrears of any taxes In anv
parish. tho auditor af public accounts shall
transmit q detailed account of such arreaFs
ages of taxes to the collectors Of taxes for
the time being in the parishes where such
arrearages exist, and it shall DO the duty OF
such collectors to collect the same as BY law
they are authorized to collect the tax Of their
parish or district
Sec. 70 Be is further enacted, etc, That
the recorders OF mortgages OF thc different
parishes OF this State are authorized to can
Gel all bonds and mortgages Registered
against State tax collectors, upon the pro
ductiOn Of the certificate from tbs auditor Of
public accounts of their having been paid
into the State treasury all the State taxes
which the law makes it their duty to collect.
and for the faithful collection whereof the
bonds or mortgages, rs the case NAV BE-.
were given; and to cancel an bonds and
mortgages registered against parish tax col
lectors, upon the production of the certif-
cate of the parish treasurer Of their having
paid into the parish treasury all the parish
lakes which the law makes it their duty to
collect, and for the faithful collection where
Of the bonds or mortgages, as the ease may
be, were given.
Sec. "a. Be it further enacted. &c. That
collectors of parish taxes shall have the
same power to collect and enforce their Paw
ment as the collector of State taxes.
Sec. IS. Be it further enacted, etc, That
whenever any person charged with the col.
lection Of parish taxes shalIfail to pay over
the taxes collected by him, within 80 days
after being required to do SO by the police
jury, or other parocial authority, by a writ,
ten demand, served by any constable Of the
parish. the police jury, or other parochial
authority, shall have the right on fling IN
the office of the eler rk OF the district
court, certified copy Of his bond, and
the return the constable showing the de-
mand made on him, to obtain from the clerk
an execution against the collector for the
which he may have so collected
and failed to pay over, which execution shall
have the same force and effect as the dis
tress warrant or execution, when issued by
the auditor, and any property sold under II
shall be sold for cash, without the benefit Of
SEQ. 70. Be 1t further enacted, etc, That
collectors of taxes who have resigned or may
hereafter resign, shall be authorized to pro-
coed with the collection of sneh taxes as re-
main unpaid, in the same manner and under
the same responsibility as though they had
in office 80 .,.fia7
Sec. ". BE it further enacted, etc, That
in case of the death and absence of the said
collectors, or Of their failure To pay the
taxes into the treasury at the period pre-
scribed BY law, from amy cause, their securi
" shall be authorized to take into their pos
session the list Of, the taxes remaining un-
paid, and collect tho same in the same man.
ner az the collector could d. q m8f'
Sec 70. Belt further enacted, etc., Thai
this act shall go into effect from and after
The first day of January, 1869, and that all
avs or parts of laws In conflict with tho
provisions of this act, be and the same arB
hereby repealed from and after the date thst
this act goes into effect. p .r.
CHAS. w. L0WELL, y
Speaker of the House of Representatives J,
OSCAR r. DUNN. Nv
Leut'Gov. and President Of the Senate,
Approved October "a. 1859 3t{ fss ff5sEF