Le Louisianais. [volume] (Convent, La.) 1865-1883, 1869-09-04

'oHAoiC pcISuIld! eStiltc " tdtu }N'soh 'oiheV IL
in the roll, as ascer,ained by the affidavit of
such person; and that | have, in all cases
when practicable, Intercepted onE oath or
affirmation, each person marked in the rollsI
aud assessed for property, in the form provided
by law"
SEC. 81. BE IL further eaaced, ETC, Tina,
The assessment, rolls thus certified shall, on OF
before The first Monday in September, BE- deliv-
cred by the Board of Assessors in the city of
New Orleans, TO the recorder of the district in
winch the district assessor may be situated
and for that part Of the parish Of Orleans on
the right bank of the Mississippi river 10 the
justice OF the peace of tia, district, aud by the
assessors OF all the other parishes in this State
to the board created by the twenly.firs, section
OF this act, and the respective officers with
whom the rolls shall be lod ged shall endorse
upon them the time when they were received.
The assessors and Board nf Assessors shall i'm.
media,ely give notice by advertisement, in the
paper authorized TO publish judicial advertise
ments, or posted in at least two pubic places
in each parish or district, lha, they have lodged
assessment rolls with the recorder, Justice Of
the peace or board, as the case may be, in
order that any person a.grieved by such as.
sessment may appeal and have tire sarne
corrected, if found incorrect.
SEC. IS Be ii farther enacted, etc.. That
any person conceivins himself aggrieved by
amy assessment may. within thirty days after
it shall have been delivered and advertised, as
required in the~preceliny section, make an
appeal in writing, stating particularly the
correction desired; on proof Of the fact, the
recorder, justice. or parish recorder shall have
full power and Authority TO correc, errors; but
he shall in no case reduce the amount Of any
assessment wi,hon, frs, notifying The assessor
Of his parish or di<tric, of such claim and it
shall be the duty Of such assessor, before lie
expiration of the time for closing said assess.
ment roll, TO examine snch application, and
confer with such recorder or Justice on the
correctness OF the claim; il. any omissions are
discovered or errors in The additions are found,
the same may also be corrected.
Sec. So. b. it further enacted, etc, Tina,
after the expiration Of The thirty days. tic re-
corder. justice or parish recorder shall cause
r to be set down in AN adlitional column in each
, Of The copies, the amount Of taxes assessed to
each tax payer as State taxes, and in another
cohnmn the amount assessed 10 him tor parish
purposes. ..... ".M
They shall retain one Of the copies among
the records of their Offices, and shall forward
one to the Auditor OF Public Accounts. and
deliver one 10 the tax collectors Of the parish
OF Orleans, and of the other parishes, with a
warrant under their hands and seals, command.
ing the collectors to collect from persons
I named therein the sums assessed TO them
respectively.
They shalt not issue The warrant for collec
ton, nor deliver the roll 10 any person who
may have been previously charged with The
collection of public money, until he shall
exhibit a discharge from The proper officer of
the State.
The amount Of rolls thus delivered shall be
charged against the collector, which he shall
be presumed 10 have collected at the period
when required by law 10 make his final settle
ment with The State Treasurer. For The seryi,
ces required Of the justices OF peace or parish
recorder by this section, shall receive such
compensation as the police jury may deter.
, mine.
3 Sec. 81. Be i, further enacted, etc, THAI
every assessor who shall fail TO deliver hi,
assessment roll by The time specified above.
or TO perform any other duty required olhim by
law, shall be deemed guilty of IA misdemeanor
in office, and on conviction thereof shall loifei,
the commission allowed to him by law, aud
shall! be discharged f ON Office.
Any member of the Board of Assessors, es'a-
blisted by this ac', failing to perform any OF
the duties undertaken by him shall also forfeit
his commission for the benefit of his associates,
and shall be discharged from his office.
Sec. 80. Be it further enacted, etc., Tha,
The several assessors or Board Of Assessors,
shall receive annuity as a compensation three
per centum on the amount of taxes On pro-
perry, and one per cenlun on the amount OF
poll tax, and lakes on trades, professions and
occupations, 10 be paid in the manner provided
by law, after the copy of the roll to be lodged
with the Auditor shall have been received by
him.
Their compensation shall not be less than
two hundred dollars, and the amount to which
the Board of Assessors may be entitled shall
be equally divided among the members thereof
aud shall be paid on the warrant of the several
assessors and Board of Assessors.
SEC. 80. lie it further enacted, etc, That
any assessor who may fail, from any nnavoid-
able cause, 10 make his assessment or his re.
turn thereof, within the time required by law,
shall present his affidavit Of that fact 20 the
recorder, justice of the peace, or to the parish
recorder, as the case may be, setting forth The
causes of his failure; which statement, shall
be certified to be true by two witnesses of the
parish and upon completing the assessment
ana making return of the same, according 10
law, he shall be entitled to receive the COM