The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1869-07-03
GContinued from 4th page.l

ton of Louisiana, adopted March =,
1868, and according to law.
Sec. 20. Be it further enacted. ETC.,
That oil persons interfering or at
tempting to interfere with State Col
leetors in the discharge of their duties
as prescribed by this act, shall be la
bic to fine and Imprisonment, at the
discretion of the court of their district.
d Sec. n. Be it further enacted, etc.,
That the Collector shall demand pay
ment of all taxes assessed on compa-
MES incorporated or not, from the
president, secretary or agent, or other
officers Of such companies, and if not
paid, shall proceed to the collection
thereof in the same manner as in other
cases.
II Sec. 70. Be it further enacted, ETC.,
That if any person owing any taxes
has removed from one parish in this
State to another, not leaving sufficient
property to pay his taxes, the collector
to whom the taxes are due shall be au-
thorized to make out the bill, and Ger
tify the correctness of the same, under
oath. and forward it to the collector Of
the parish to which the said delinquent
taxpayer has removed or may have
property, whose duty it shall be TO pro-
coed to the collection of the amount.
due, in the same manner as provided
in the case of resident delinquent tax
payers.
Sec. 70. Be it further enacted, etc,
That every collector of taxes shall de-
liver to the person paying the same a
receipt specifying the particular prop
erty on which such tax shall have been
paid, for what year, and the date Of
such payment.
Sec. "a. Be it further enacted, etc,
That all State collectors be and they
are hereby required to mark on their
respective rolls of assessment the word
paid against the name of every tax
payer who has paid his or her tax es.
Sec. IS. Be it further enacted. etc.,
That on tho first day of December of
each year the State Collector shall
make out their delinquent lists of un-
paid taxes, under oath, send th same
to the Recorder Of their res pective
parishes, who shall within Is DAYS re
cord the same and send certri ed copy
to the Auditor of Public Accounts. In
the cities and parishes of 0rl 81 ans and
jefferson, the State Collector shall
return their delinquent lis is to the
Auditor on or before the 18th. of De-
cember of each year. All Safe Col
lectors falling TO comply with. this sec
tion shall forfeit one-halfof their com
missions.
The following oath shall 10 attached
toiall delinquent lists:
VI,----, Tax Collector of --
parish or, parish or district, dc
solemnly swear or affirm that the taxes
on the lands or lots in the above list
have not been paid by the owners there
Of for the year -, that have receiv-
ed no part of the same, s,IId that after
dihgent inquiry | have found no Other
property liable to seizure and sale fol
the same. So help me God.
ga8Ga TAI Collector,
-nn ~ .--Parish.
Sec. rs. Be it further enacted, etc.,
That all State Celleo tors shall make
their final settlement within ten days
from the 18th of Dec amber; and any
collector failing to comply with this
section shall be subjf ct to arrest and
criminal prosecution by the Auditor,
as well as a civil pr esecution against
him and his securitie -
Sec. ~. Be itfuI tlaer enacted, etc.,
That the. list and notification when fl
ed in the Office of the Auditor of Pub
Tic Accounts, shall loe entered by him
oha record kept for that purpose, and
Shall vest, from tho day of filing, a title
to the lands and lois therein returned
to the State of Louisiana, which shall
seinpeaehahleonl ON proofthat taxes
for nonapayment whereof the lands
were. returned forfeited, had been in
fact paid to the collector before the re-
corder.
Sec. 70. BE it fur Their enacted, etc,
That if any collector shall fail or neg
lect to make settl ame1at as provided for
inthis law, and pay the amount due
into the treasury and obtain the Treas
urer sreceipt therefor, he shall forfeit the
commission allowed him by law, and inter
est at the rate of two per cent per month on
the SUM withheld. TO be computed from the
time the same ought TO hay been paid until
actual payment; and the Auditor of Public
Accounts shall charge such delinquent &C
eordingly, and Immediately after such de-
hnqueney shall occur, requ tre the District
Attorney, or District Attorney pro tenn. of
the district wherein such State Collector
may perform his functions, to proceed
against such State Collector and his secu
rifles, by rule, before any competent court
after three DAYS notice for -tlse recovery of
the amount due by the State Collector The
suit shall have precedence on She docket of
the courtwherein it may be il istituted over
all other cases,
Sec. 10. BE it further enacted, etc, That
the District Attorney or District Attorney
pre- tam, collecting money by virtue OF the
proceedings contemplated in the preceding
section, skall receive two and half per cent
nm on the amount thereof, as II colnpens;,-
ton for collecting and paying I he Same into
the ) tate treasury; and any Dis trict Attor-
Aey or Attorney pro tenn, falling or refusing
toTetarn such money as soon as collected
into the TREASURY, shilH be strIlck from the
rolls If ff0rnevsI eff AM afa,,a apI epb;a.+