New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1868-11-04


satisfy the amount OF taxes aRd costs due,
In accordance with section ffty-third 81
this act, 1t shall be their duty to render to
the parish recorders thereof, and for the
parish of Orleans TO the Recorder Of Mort.
gases for said parish, on or before the first
day OF December in each year, . list in
alphabetical order Of all lands or lets within
their parish OF district on which the taxes
have not BEEN paid by the owners thereof;
and shall distinctly set forth that after dill.
gent inquiry they could Rst fnd other
property liable to seizure and sale, Sufficient
to pay the taxes due, which list shall con-
tain q minute aad particular descriptien OF
the lands or lots therein set forth. AT the
foot Of the return made in the manner
aforesaid, the tar collectors shall, before an
acting Judge or Justice of the peace, make
and subscribe the following OATH or afirma-
ten:
/, =, tax collector of = parish OF
= parish or district, do solemAly swear
or afhrm, that the taxes en- the lands or lots
in the above list have not been paid by the
owners thereof for the year -, that have
received ne part Of the same, and that after
diligent inquiry have found no other prop
erty liable to seizare and sale for the same.
30 help me God. ....-.
A. B., Tax Collector,
Parish -.
SEC. 81. Be it further enacted, etc, That
hAhS oiOA Sooiu ANSOiuClf upOu LuD OF
such lists, with the oath or Affirmation afore-
said, shall record the same and make Ger
titled copy of such list, and forward the
same to the Auditor of Public Accounts.
Sec, So. Be it further enacted, ETC., That
the list and verifcation when filed in the
office of the Auditor of Public Accounts
shall be entered by him on a record kept for
that purpose, and shall vest from the day of
filing title to the lands and lots therein
returned in the State of Louisiana, which
shall be improbable only on proof that
taxes for non-payment whereof the lands
were returned forfeited had been in fact
pad to the collector before the return of
The list to the recorder.
SEC. So. Be it further enacted, etc., That
on the production of the receipt of
of Collector, duly made and bearing
date prior to the Collectors return
as herein required, for the taxes of
the year for which any of said land
may have been returned delinquent, the
Auditor of Public Accounts shall execute
to the owner of such a receipt quit claim
OF the title OF the State under such return
of the Collector, and shall recharge the Col.
lector with the taxes allowed thereon and
costs, together with fifty per cent dam
ages, to be collected as any other tax for
which such Collector may be in default.
SEC. 60. Be it further enacted ETC., That
Il any person interested in any lot or lands
the Collectors return, pay to the Treasurer
of the State the taxes for which the same
were returned, together with all the parish
AMI other taxes due on lots or 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 Audit r. upon proof thereof, shall
execute and deliver to such person certid. |
cate 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 |
or such certificate to the sum of two |
dollars, and no more. PR
SEC 81. Be it further enacted, etc, That |
t shall be the duty of the Auditor annu.
lily, on or before the first day OF March, to |
el tity to the Recorder to whom the delin.
lutn nus list may have been returned, Ii t |
II the lands in such parish or district which
ave been redeemed during the preceding
ear, with the date of the redemption Of |
ach tract; and it shall thereupon be the
uty of the Recorder to enter the redenp-
ion so certified on the list of forfeited lands
deposited in his office, opposite each tract
o redeemed.
Sec, 60. Be it further enacted, etc, That
he Recorder shall be paid on the warrant
t the Auditor of Public Accounts, at the
ate Of twenty cents per hundred words for
ach delinquent list, in full COMPENSATION.
Sec So. Be it further enacted, etc, That
be following compensation and fees are
ereby allowed to Collectors for collecting
ne taxes levied on the assessment rolls. to
e computed on the sums actually collected
nd maid into tbn tyi1y M H. I
lree thousand dollars and under ten per
ent; on ali sums above three thousand dol.
Irs and not exceeding ten thousand dol
RS, nVe per cent; on all sums above ten
lousand dollars, three per cent: on all
mounts collected ON licenses TO persons
lrsulng trades, professions and occupa-
ons in the country parishes, ten per cent
Id in the parish OF Orleans, FIVE per cent
the Collector OF the First District, five
n cent to the Collector of the Second Dis
let, and ten per cent to the Collectors of
e Third and Fourth Districts; for every
izure, one dollar and fifty cents, and for
cry sale one dollar and fifty cents, to be
nd out OF the proceeds of the seizure and
lei for every notice to tax payers, twenty.
re cents.
SEC. Ga. Be it further enacted, etc., That
e several Tax Collectors shall collect par.
taxes and shall be entitled to the same
mpensation and fees, to be paid by the a
yeral parishes as are allowed by the pre- :
dug section to State Tax Collectors, said
mpensation to be computed on the
Mounts actually collected and paid by I
EN- into the treasury of their respective n
fishes. = n
SEC. 65. Be 1t further enacted, etc, That a
collection OF the parish taxes shall be n
gulated by the several Police Jurles, and
e Tax Collectors are hereby required to II
low such instructions as IRON time to d
ne may be prescribed by said Police
SEC Sc. Be it further enacted etc., That I
leDever any Tax Collector shall make it
pear to the satisfaction of the Recorder of A
J parish, or in the city of New Orleans of n
Recorder of the district within which .
COLLECTORS district may be situated, or X
justice OF the Peace for that portion of E
g ? l!sh Of Orleans situated oa the right
nix OF the Mississippi river, that any Der t.
q assessed Tor taxes within his parish or n
iessment district has become insolyent or
. The parish without leaving sufficient
1perty to pay his taxes, or that property q
8 been enormously assessed, the Parish | A
corder, Municipal Recorder, or Justice of
, Peace, shall certify the same to the Au- nv
or OF Public Accounts, with the list of Il
persons SO taxed and the amount due,
d for which amount the Auditor shall :
dit the Collector.
SEC. CT. Be it further enacted ETC., That
, several Collectors of State taxes in max -
, their returns to the Auditor of Public
counts OF money collected for State taxes,
be raid into the Treasury, shall state in
n return the amount collected for State
res on lands, and other objects, for taxes n
led for school purposes, aud also the poll - =
I. ~
,Eo. 6s. Be it further enacted, etc. That Ii
hin the first five days of every month. it Isl
VI be the duty of every Tax Collector in liz
! for the parish of Orleans. and parish of hi
ransnr q hnun Il. ..a..- 49, 49, b.