The south-western. [volume] (Shreveport, La.) 1852-1870, 1869-03-24


sEe "a Re it further enacted ETC., That the lands
of ION residents shall BE designated in the assessment
roll but in part thereof separate from the oaner as
| sessments and in the manner prescribed hereafter
SEC S. Be it further enacted, ETC., That II the land
to he assessed be tract OF lot known by NAME or
if the owners name be known it shall be designated
nv those particulars and by lis boundaries; it 1t have
no name or owners name be unknown 1t shall be desiS
mated by its boundaries alone In all cities, towns OF
villages it shall be the duty OF the State collector &c
designate the number of the lot according to the plan
of such cities towns or villages according to the
plat or plan Of the squares designated By what partic
uar plat Or plan. II no plat or planls known OF any
city, town village or squares within the same, II
shall be lawful for the State Collector Or Assessor &c
describe it by the boundaries OF streets within "hei
it is situated giving in all cases the dimenscns tht
assessments in Incorporated towns and villages shall be
in separate columns and shall designate the name Of
the street on Which the lots front.
| SEC So Be it further enacted etc, That in case
the owner occupant, agent OF the property suoec
to tax be absent when the State Collector Assessor
applies for list of his property it shall be lis duty
to leave written or printed notice of his application
4 with person over the age OF fourteen years. at tht
place requiring the attendance Of such absent persons
at some convenient time and place. in the parish OF
assessment district to be designated in the notice, with
his list of property and in case of his failure to atenc
at such time and place. the State Collector or Assessor
/ shall proceed as hereinafter provided.
SEC 49, Be it further enacted ETC. That all licenses
and taxes assessed by law the property of any per
SON firm company or corporation are hereby dec aret
a lien and privilege the real property OF such per
son, firm company corporation for his or then
entire tax any alienation thereof ncumbrance
thereon notwithstanding and shall exist iii favor
the State and parish for the amount of taxes assessed
and shall be paid by preference to all mortgages ano
| incumhrances
| SEC A. Rei further enacted, etc. That should the
State collector fail glect to give iu
description Of the lands to be assessed designating the
by lots acres, boundaries lines, divisions town
ships ranges, etc, they shall forfeit one-ha OF theit
compensation for the benefit of the State and 1T Is
hereby made the duty of the State Auditor to examine
such assessment rolls carefully, and enforce the for
fixture upon each and every State collector and asses
| sor failing to comply with this section.
SEC a. Be it further enacted, ETC., That the State
collector shall receive annually as compensation tor
taking description of taxable property, three per
centum on the amount of taxes 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 propidsd that collector shall receive less
than two hundred dollars tor tie description OF prop
erty for each year.
SEC 49, Be it further enacted ETC. That the Sta e
Collectors and Assessors for the city and parish of Or
leans shall complete their description of all the taxa
BILE property of their parish district on or before the
first day of August of each year, and shall aix to 1t an
affidavit made by them and sworn to before justice
of the peace parish judge of the parish in the fol
! lowing words:
al B. do solemnly affirm, that have
set down in tie above assessment roll the names OF
all the taxable persons residing within my parish or as
sessent district and all the real estate and other taxa
Bile property situated aud being in the parish or dis
trict las the case may be) according 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 ascertincd by the aiiida
Wit of such person. such other means as were in my
power; and that have in all when practicable,
interrogated on oath affirmation each person marked
in the rolls and assessed for property in the form pro-
viled by law"
SEC A. Be it further enacted, etc, That the prop
crtr thus described shall be assessed by the Clerk OF
the District Court the Recorder and Sheriff. who are
hereby charged with such assessment in addition to
their other duties. For this purpose they shall give
notice in the official journal of the parish Or district
to all tax payers, that they will assess the property OF
the parish for month, commencing on the first day
of August and ending on the first day Of September
Where there is official newspaper published in the
parish or district they shall post such notice at the
court house door.
SEC 4J Be it further enacted, etc, That the clerk,
recorder and sheriff shall during the time herein speci
| fed proceed to at fair cash valuation, al
property and persons taxable in their parishes They
shall also be empowered to examine eacn party uhAef
oath rs also the State Collector touching any matter
connected with said assessment In all disputed cases
the majority shall rule, and their decisions shall be
| final In all decisions majority shall rule.
SEC As. Be it further enacted, etc, That after the
assessment is completed the State Collectors shall
make two fair and correct copies of the assessment
roll of their parish, which shall be approved and sign
ed by said assessors one of which they shall immed
atev forward to the Auditor of Public Accounts, the
other he shall deposit together with the original roll in
the Office of the recorder of the parish and take bis
! receipt for the same.
| SEC II. Be it further enacted, etc, That each as
sessment roll and copy shall have attached to it an Aft
dav made before any justice of the peace the par
ish Judge, in the following words:
! We, A. Sheriff. B, Recorder, and c, Clerk Of the
| District Court, in and for the parish of ---, dc
soemnly that we have fully and faithfully asses
sed all persons and property in parish for the year
! IS. That we have given due notice to all tax pay
crs that we have commenced assessing their property
| and have kept the rolls open from the first day Of
August to the first day of September, and that We
have made every possible effort to make said assess
mant at a fair aud full cash valuation to the best O.
our ability. So help Us God.
(Sgned) - Sheriff
- Recorder
/ -, Clerk District Court
Sec. As Be it further enacted etc, Thatth Sheriff
Recorder and Clerk Of District Court shall, for sale
services be entitled TO one hundred dollars each pay
able out Of the State Treasury Provided, That eacl
warrant shall be accompanied by the certificate of The
Recorder of the parish, that the law has been full,
complied with; And provided further, That they shall
not be entitled to said fee until the Auditor shall hav
received and approved the assessment roll, togethe
with the certificate of the Recorder
SEC 40 Be it further enacted etc. That IN cas-
either the Sheriff. Recorder Clerk should fail, neg
lec or refuse to act as herein provided for the Audto