The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1869-07-03

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children enumerated, to be paid out of
the general school fund when they
shall present to the Auditor receipt.
from the State Superintendent for such
list of enumeration.
Sec, Al. Be it further enacted, etc.,
That should the State collector or as
SCISSOR fail or neglect to give full de-
scription of the lands to be assessed,
designating the same by lots, acres,
boundaries, lines, divisions, townships,
ranges, etc., they shall forfeit one half
of their compensation for the benefit of
the State; and it is hereby made the
duty of the State Auditor to examine
such assessment rolls carefully and en-
force the forfeiture upon each and
every State collector and assessor fail
ing to comply with this section.
Sec. 40. Be it further enacted, ETC.,
That the State collector shall receive
annually as a compensation for taking
description of taxable property,
three per centum on the amount Of tax
es on property, and one per centum on
the amount of poll tax, to 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; provided that no collector shall
receive less than 5000 for the. descrip-
tion of property for each year.
Sec. 43. Be it further enacted, etc.,
That the State collectors and asses
sors for the city and parish ofOrleans,
shall complete their description of all
the taxable property of their parish or
district on or before the first day of
August of each year, and shall affix to
it an affidavit made by them and sworn
to before Justice of the peace, or
parish judge of the parish, in the fol-
lowing words:
Il, A B, do solemnly swear or af-
firm, that l have set down in the above
assessment roll, the names of all the
taxable persons residing within my
parish or assessment district. and all
the real estate and other taxable prop
erty situated and being in the parish or
district (as the case may beg, accord
ing to the best of my information; and
the said assessment roll contains true
statement of the taxable personal estate
of each person named in the roll, as
ascertainedy by the affidavit of such per-
son, or such other means as were in my
power, and that / have, in all cases
when practicable, interrogated on oath
or affirmation, each person marked in
the rolls, and assessed for property in
the form provided by law.
Sec. Al. Be it further enacted, etc.,
That the property thus described shall
be assessed by the Clerk Of the Dis
trict Court, the Recorder and Sheriff,
who are hereby charged with such as
sessment, in addition to their other du-
ties. For this purpose they shall give
notice in the official journal of the par
ish or district to all tax payers, that
they will assess the property of the
parish for one month, commencing on
the first day of August and ending on
the first day of September. Where
there is no official newspaper publish
ed in the parish or district, they shall
post such notice at the court house
door. s
Sec. 45. Be it further enacted, etc.,
That the Clerk, Recorder and Sheriff
shall, during the time herein specified,
proceed toassess at a fair cash valua-
ton, all property and persons taxable
in their parishes. They shall also be
empowered to examine each party un.
der oath, as also the State Collector
touching any matter connected with
the said assessment. In all disputed
cases the majority shall rule, and their
decisions shah be final. In all decis-
ions majority shall rule.
Sec. 4G Belt further enacted, etc.
That after the assessment is complet-
ed, the State Collectors shall make
two fair and correct copies Of the as
sessnent roll of their parish, which shall
be approved and signed by said asses
sors lone ofwhich they shall immediate
ly forward to the Auditor of Public Ac
counts, the other he shall deposit to.
gether with the original roll, in the Of
flee of the recorder of the parish, ant
take his receipt for the same.
Sec. AZ. Belt further enacted, etc.
That each assessment roll and copy
shall have attached to it an affidavit
made before any justice of the peac,
or the parish judge, in the following
| words:
We, A, Sheriff, B, Recorder, and C
Clerk of the District Court, in and fol
the parish Of, do solemnly swea,
that we have fully and faithfully as.
ssessed all persons and property in ou
parish for the year l8--. That We
have given due notice to all tax payer,
that we have commenced assessine
their property, and have kept the roll,
open from the first day of August to The
first day of September, and that We
have made every possible effort t
make said assessment at a fair and full
cash valuation to the best of our ability
So help as God.
(Signed) -, Sheriff.
-, Recorder.
-. Clerk Dist. Court
a