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

corder shalI allow any lawyer to practice in his court
until this law is complied with Any judge, justice OF
recorder violating this act, shall be liable to nhe OF
FIVE hundred dollars to be recovered before DISTRICT
Court to be sued for by the District Attorney or AT
torneT General-one-haf to go to the informer and
the prosecuting attorney to receive fee OF tfty COL
J. lars on conviction, in each case.
}, SEC s. Be it further enacted, etc, That from each
inhabitant the age OF twentyone years, NOT al
tacbed to the army navy of the United States there
shall be collected annually the Of one dollar as
II poll tax ninety per cent. of which shall be approprl
II ated exclusively the support OF the public sehook
in the parish in which the is paid and the balance
$ for charitable purposes
II SEC 6. Be it further enacted etc, That the elatt
Collector when assessing the poll tax on persons EN-
plovcd BY Others shall notify the employer OF said as
ses>nent Said notice shall authorize and require sat
employer to retain the amount OF poll tax out OF the
wages of said employee provided the employer at tha
time owed the empIoye and if not the first wages ac
cairg after that time shall be appropriated to thai
purpose and said notice shall constitute debt agans
such employer to be collected herein provided fo
the collection of taxes; for collecting this tax the col
lector shall be allowed ten per cent. as commission.
APPOINTMENT OF STATE COLLECTORS, THEIR BONDS
r OATH ETC.
SEC. T. Be it further enacted, etc, That IN every
parish of the State of Louisiana, except the parish Of
Orleans there shall be appointed by the Governor by
and with the advice and consent OF the Senate, one
State Collector, for the term of two years. to date
from the first day of January, 1869, aud every two
years thereafter, who shall take description OF all
taxable property and collect all State and parish taxes
in the parish for which he may eappoined provided
that the persons appointed and collectors
by the Governor under the provisions OF act NO 1876,
approved October 81 1858, are hereby constituted
and declared State Collectors under this act.
SEC s. Be it further enacted, etc, That the State
Collectors in all the parishes, except Orleans shall be-
fore commencing the discharge of their duties, give
bond and security according to law for their term OF
Office in a sum which shall be one thousand dollars
over the full amount Of the taxes Levied according to
the tax roll of their several parishes provided that III
none of said parishes shall the bond exceed twenty
thousand dollars
SEC. 9. Be it further enacted, etc, That all bonds
given by said collectors shall operate legal mort
gage on all the real estate Of each collector in favor
of the State for the amount of their bonds and shall
be 1dtioned for the faithful performance of their
duty and for the Just and full payment into the State
Treasury of all SIMS of money that may come into
their possession as collectors aforesaid.
SEC Is. Be it further enacted, etc, That in case
any State collector tax collector shall fail,
refuse or neglect to give bond and security as ADORE
required within thirty days after date of his appoint
ment his office shall he deemed vacant, and such
vacancy shall be filled by the Governor by and with
the advice and of the Senate if the Senate be
in session if not then the appointment to continue
until the adjournment of the next meeting of the Gen
eral Assembly, unti his successor is appointed and
qualified.
the assessor or collector failing qualify from any
liabilities incurred by him.
SEC lG Be it further enacted etc, That every State
collector assessor and collector shall, before enter
inc upon the duties of his Office take and subscribe
the oath of Office prescribed by the constitution and
laws of this State, and tile the same with the Auditor
of Public Accounts.
SEC II. Be it further enacted, etc, That the Audi
tor of Public Accounts shall recognise any State
colec or ASSESSOR tax collector until his bond and
oath Of office are fled in the Auditors Office and his
bond recorded in the mortgage Office of the parish for
which he is appointed.
SEC 49, Be it further enacted, etc, That all State
collectors shall pursue the form and follow the nsruc
tons that may be transmitted to them by the Auditor
Of Public Accounts in the execution OF their duties
ASSESSMENT OF PROPERTY.
SEC 10 Be it further enacted, etc, That property
shall be assessed in the parish in which it may be sit
uatcd TIE assessment rolls shall contain in separate
columns the quantity of land in each tract or lot the
quantity nncultivated, and the quantity respectively
cultivated in cotton cane, rice and The Auditor
may also require State collectors and to fur
nish such statistical information he may deem ad
, vantAgeous to the State.
Sec 90 Be it further enacted etc, That all lands
rot owned by persons residing in the parish where
they are situated shall be denomnated lands Of non
residents and shall be assessed hereinafter provided
SEC 81 Be it further enacted, etc, That when the
line between parishes divides tract of land or
plantation shall be assessed in the parish where the
occupant resides; II unOccNped cacl part shail De
assessed in the parish in which it lies.
SEC o. Be it further enacted etc., That every per
son shall be assessed in the parish where he resides
when the assessment is made for personal or movable
estate including all personal estate in his possession
or under his control as tutor CURATOR executor agent
or other representative iduciary unless such per-
sonal or movable estate be attached to and upon plan
taon in which it shall be assessed i'll the parish where
; the plantation or land may be.
SEC 23 Be it further enacted etc, That the prop
ertv real or personal of all incorporated companies
liable to taxation except capital stock shall be assessed
in the parish i'll which it may be, in the same manner
- as that of individuals.
SEC "a Be it further enacted, ETC., That the capt.
tai stock not invested in real estate of every incorpo
rated company liable to taxation, shall be assessed Ill
the parish where the principal Office place Tor trans
acting the financial concerns of the company shall be,
or If the company have no such Office, then in the par
sh where the operations of the company shall be car
ried on or its agents shall keep therplac OF business
SEC o. Be it further enacted, etc, That when the
company is incorporated i'll this State bnt Is dong
business through an agent it shall be subject to all
the provisions Of the preceding sections, except that ii
shall be assessed on its capital Stock but shall DC
assessed all its property owned, held or due IN tbs
State, whether it consists Of real or personal estate
money, bills OF exchange, bonds notes or accounts, OF
| other evidences OF debt.
SIC 90 Be it further enacted, etc That the State
collector appointed in each parish, shall proceed BY
digent inquiry between the first OF February and the
first of August of every year to ascertain the names
of all the inhabitants Of their respective parishes
whether taxable for license on property, or both
and also all the taxable property within the same. Tho
Auditor shall not issue for any State collector
in payment of bis commission for taking all inventor,
of taxable property unless his assessment rolls be &C
oompanied by his affidavit, sworn to and subscribed
before Justice of the peace in and for his parish, tina
the description of the property was actually made BY
him. calling each tax payer individually, and max
y lug the description required by law.
SEC 81. Be it further enacted, etc, That each ant
every State collector assessor in order to aid nm
in ascer,aning the taxable property within his parls
or assessment district is authorised and required to Ill
, terrogate upon oath affirmation in every instance
each and every tax-paying nhabitant of his parish
~ assessment district in the following particulars Al
the objects Of taxation described by law liable to tax
; ntion in his possession under his control IN an
manner and each person is required to furnish the as
SCISSOR or State collector with exact list oil such OF
iecs of taxation in his possession, by whatever It'll
he may hold the same, which lists shall be CAREFUL
- stitched or boud and shall be deposited with the dc
= scrption rolls in the recorders office and the Audo
, of Public Accounts is hereby authorised to prepar
and furnish to to the State Collector all blanks necc:
= sary to ascertain such objects of taxation.
y SIC IS Be it further enacted, etc, That the oat
r. or affirmation shall be in the following words:
e IL 5, do solemnly affirm that the fore
y going list, by made out and signed, contains COZ
E, rect statement Of all the objects OF taxation as IKE
T. by law whether movable or nlmoveabie corporet
q of which 7 either in m