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

= s.o. IS. Be i further enacted esc., That every
ing the same receipt, specifying the psrticulsr
property on which such tax shall have been paid.
for what year, and the date Of such payment.
SEC. Sc. Be Il further enacted, etc., That should
the tax collector fail to sell ct public auction the
goods and personal property, rights and credits,
taxes and costs due, in accordance with section
fifty third Of this act t shah be their duty % rem.
der to the parish recorders thereof. and for the
parish Of Orleans to the recorder Of mortgages
for said parish, On or before the first day Of De.
cember in each year, q list in alphabetical order
Of all lands or los within their parish or disrict
on which the taxes have not been paid BY the
owners thereof and shall distinctly set forth that
after dilieent Inquiry they could not find other
pay the taxes due, which list shall contain q mi
mute and particular description Of the lands or
lots therein set forth. At the foot of the return
made in the manner aforesaid. the tax collectors
shall, before an acting judge or justice Of the
y, tax collector of - parish or
parish or district, do solemnly swear or affirm,
that the taxes on the lands of lots In the above list
have not been paid BY the owners thereof for the
year =. that have received no part of the
same. and that after diigent inquiry have found
no oher property liable to seizure and sale for the
A. B., Tax Collector,
ra1 s- --r..- .fl ,- -r Parish -.
SEC. 81. Be IL further enacted, etc., That the
aforesaid recorder, upon the return of such lists,
with the oath or affirmation Aforesaid shall record
the same and make certified copy of such list,
and forward the same to the auditor Of public
accounts. ~ "a 80 p ?
SEC. So. Be IL further enacted, etc.. That the
list and ver6cation when fled in the orice of the
auditor of public accounts shall be entered by
him on record kept for that purpose, and shall
vest from the day Of fling title to the lands and
lots therein returned in the State of Louisiana,
which shall be impeachable only on proof that
taxes for non-payment whereof the lands were
returned forfeited had been in fact paid to the
collector before the return Of the list to the re.
corder.
SEC. SO. Be it further enacted, etc., That on
the production of the receipt of the collector duly
made and bearing date prior to the collectors re-
turn as herein required, for the taxes Of the year
for which any of said land may have been return.
ed delinquent, the auditor Of public accounts shall
execute to the owner Of such receipt quit
claim Of the title of the State under such return
of the collector, and shall recharge the collector
with the taxes allowed thereon and COSTS together
with fifty per cent damages, to be collected as
any other tax for which such collector may be in
default ...'.a.
SEC. 60. Be il further enacted, etc.. That II
any person interested in any lot or lands forfeited
to the State SHALL after the date Of the collectors
return, pay to the treasurer of the state the taxes
all the parish and other taxes due ON lots lands,
and all the taxes subsequently accrued on such
land and twenty five per cent. damages thereon,
and twenty-five per cent. additional for every
year or part OF year after one year, the auditor,
upon proof thereof, shall execute and deliver to
such person q certificate of redemption of the
same, under the seal Of his Office, which shall be
held and taken as evidence of the redemption of
such lands; and the lands, with the name of the
person redeeming the same and the amount paid,
shall be entered on his record Of the lands across
the entry of the same; and the auditor shall be
entitled for each separate piece Of property, from
the owner thereof. for such certificate to the sum
OF Two dollars. and no more. d. .e.s
SEC. 81. Be 1t further enacted, etc.. That It
shall be the duty of the auditor annually, on or
before the first day of March, to certify to the
recorder to whom the delinquents list may have
been returned, list of the lands in such parish
preceding year, with the date Of the redemption
of each tract; and it shall thereupon be the duty
of the recorder to enter the redemption SO certi-
fed on the list Of forfeited lands deposited in his
office, opposite each tract SO redeemed.
SEC. 81. Be IL further enacted, etc., That the
recorder shall be paid on the warrant of the
auditor OF public accounts, at the rate of twenty
cents per hundred words for each delinquent list,
in full compensation.
SEC. So. Be Il further enacted, etc., That the
following compensation and tees are hereby
allowed to collectors for collecting the taxes
levied on the assessment rolls, to be computed on
the Gums actually collected and paid into the
viz On the first three thousand dollars
and under, ten per cent; on all sums above three
dollars and not exceeding ten thousand
dollars, i've per cent; on all sums above ten
thousand dollars, three per cent; on all amounts
collected on licenses to persons pursuing trades
parishes, ten per cent; and In the parish Of Or
leans, five per cent. to the collector of the First
District, five per cent. to the collector of the
Second District and ten per cent to the collectors
NJ fho hid and nso<rs n<a e..
ure. one dollar and fifty cents, to be paid out OF
the proceeds of the seizure and sale for every
notice to tax payers, twenty five cents.
SIC. ga. BE Il further enacted. etc., That the
several tax collectors shall collect parish taxes
and shall be entitled to the same compensation
and fees, to be paid by the several parishes as
are allowed By the preceding section to State tax
said compensation to be computed on
The amounts actually collected and paid by them
into the treasury of their respective parishes.
SEC. 65. Be Il further enacted, ETC., That the
collection of the parish taxes shall be regulated
BY the several police jures. and the tax collectors
aIe hereby required to follow such instructions as
rom time to time may be prescribed by said
sEo. Sc. Be further enacted, etc., That when.
ever any tax collector shall make it appear to the
satisfaction Of the recorder of his parish or in the
city OF New Orleans of the recorder of the district
within which the collectors district may be situs.
ed or the justice of the peace for that portion Of
The parish Of Orleans situated on the right bank OF
he Mississippi river that any person assessed for
lakes within his parish assessment district has
become insolvent left the parish without leav.
ing sufficient property to pay his taxes, or that |
property has been erroneously assessed, the par.
sh recorder, municipal recorder or justice of the
peace shall certify the same to the auditor Of pub
lc accounts, with the list of the persons 10 taxed
md the amount due. and for which amount the |
auditor shall credit the collector.
SEC. 81. Be IL further enacted. etc., That
he several collectors of State taxes, In making
heir returns to the auditor of public accounts Of
money collected for State taxes, to be paid into
he treasury, shall state in such return the
amount collected for State taxes on lands and |
,tber objects, for taxes levied for school pur. |
pc ses, and also the poll tax. ra
Sec. IS. Be ii further endcted, ETC., That with. |
p the first five days Of every month it shall be /
he duty of every tax collector in and for the |
parish Of Orleans and parish OF Jefferson to have
heir respective accounts settled for all taxes col
ected or money received during the preceding |
month. and to pay the same over TO tbs Safe |
treasurer, and for that purpose the collector shall
make and transmit to the auditor OF public &C.
counts q statement whether they hsve or have
collected any taxes licenses within the pre-.
cediDg month, and with an oath taken and sub. |
,cribed, appended thereto, that the same contains
\ faithful account Of ell taxes collected and |
amount received. If aDv from licenaea n noraona