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

received, il any, from licenses to persons
pursuing trades, professions and occupations
and i, shall be the duty Of the several collect
ors of the State taxes in all the other parishes
Of tho State to have their accounts settled,
and TO make a payment and statement in like
manner, within the frs, five days Of April,
July, and October, for all taxes collected and
meneys received Tor licenses for the preceding
tenn. ~ 81.
Sec. SO. BE further enacted, ETC., That
on or before the frs, day Of December, an
nuaIly, the several tax collectors shalt make
their final payments into the treasury fos the
taxes due on the rolls, and on trades, profess
sions and occupations, and all other objects
due in said year; and IL the collectors fail TO
do so they shall be considered rs defanllers,
and shall be proceeded against as herein
provided.
SEC. 10. BE ii further enacled, etc, That
il any collector shall fail or neglect 10 make
settlement, as provided for in the two prcce.
ding sections, and pay The amoun, due into tho
treasury, and obtain The Treasnrer's receipt
therefor, he shall forfeit the commission
"''""S' N's' ~ '""S NV ~ - y suo oso
Of two per cent. per month on the sum with
held, 10 be computed from she time the came
ought 10 have been paid until actual payment;
aud the Auditor Of Pubic Accounts shall
charge such delinquent accordingly, and
Immediately after such delinquency shall
occur require the District Attorney, OF Dis.
It'ict Attorney "pro tem.,'' Of The district
wherein such tax collector may perform his
functions 10 proceed agains, snch tax collector
and his securities by rule, before any compe.
tent cour, after three days notice, for the
recovery Of The amount due by the tax collec-
tor. The suit shall have precedence on The
docket of the cont wherein it may be ins,itu.
ted over all other causes.
Sec. u. Be il further enacted, ETC., That
the District Attorney or District Attorney 'spro
TEN - collecting money by virtue Of the pro.
~ceedings contemplated in the preceding
section, shall receive two and a half per
cen'um on the amount thereof, as a compen.
sntion for collecting and paying the same into
the State Treasury.
Sec. -, Be i, further enacted, etc, That
when there are arrears Of any taxes in any
parish, the Auditor Of Public Accounts shall
transmit, a detailed account Of such arreavages
of taxes 10 the collectors Of taxes for the ,ihe
being IN The parishes where snch arreara ses
exist, and il shall be The duty Of such collsc.
tors TO collect HE same as by law they are
authorized 10 collect The tax OF their parish
or district.
SEC. 70. Be i, further enacted, etc, Tia,
the Recorders Of Mortgages If The diReren,
parishes Of this State are authorized 10 cancel
all bonds and mortgages registered again,
State Tax Collectors, npon the predictions OF
the certificate from the Auditor Of Public
Accounts of their having paid into The State
Treasury all tho State taAes which II. s.-
makes II their duty 10 collect, and for the
faithful collection whereof The bonds or mort
cages, as the case may be, were given: and
TO cancel all bonds and mortgages registered
against parish tax collectors, upon The produc-
lion Of the certificate Of The parish Treasurer
OF their having paid into the parisl, treasury
all The parish taAes which The law makes il
their duty TO collect, and for The faithful
collection whereof The bonds or mortgages, as
the case may be, were given.
SEC. ~. BE il further enacted. etc., Tia,
collectors Of parish taxes shall have the same
power 10 c%o'Iec, and enforce ,Aeir payment, as
the collector Of State taxes.
Sec. IS, Be i, further enacted, ETC., Tia,
whenever any person Charged with The collec~
ton Of parish taxes, shall. fail to pay owe, The
taxes collected BY him., within thirty days
~-aff%trr~~ being required to do so by the police
Jury or other paroch'al authority, BY q witt
, ten demand, served by any constable Of the
parish, the police jn1y, Of other parochial
!, authority, shall have The right, on filing in The
i, Office Of the clerk of the dis,rie, court q
, certified copy Of his bond, and The re,Mn Of
The constable showing the demand made On
him, 10 obtain from the clerk an execution
against the ~cohectes for the amounts vhxh
he may have so collected and failed 10 pay
over, winch execution shall have The zane
force aud effect as the distress warrant ri,
execution, when issued by the Auditor, ana
any property sold under i, shall be sold 10,
cash, without the bene6, Of appsaisemen,.
;. SEC, rs. he II further ,esoir.AI ETC., Tha,
collectors OF taxes who have resigned or may
hereafter resign, shalt be authorized 10 p,o-
coed with the collection Of such taxes a.
remain unpaid, in The same manner and undo,
the same responsibility ~ though they had
remained in office.
SEC. II. Be i. further enacted, ETC., THAI,
IN case of The death or absence Of me said
collectors, or Of their fsiln,s to pay the ,ase.
INTO the treasury a, The pe,iol prescribed bv
law iFo" any cause, ,hei' securities shall be
authorized TO lake into ,hci, possession the
last oil The taxes remaining unpaid, and
collect the same in the same m. nne, =, n.
collector could do.
SEC IS. Be it further enacted, etc, TIA,
TINS act shall go into effect from and after The