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

~ d twpntyfve ner cent additional for every year
m mart of year after one year. the Auditor, upon prea
thereof shall execute and deliver to such person GER
tfeate of redemption of the same ander the seal OF HIS
which shall be held and taken evidence OF the re-
damnton of such lands; and the lands with the name
/ of tile person redeemieg the same, ana the amount
maid shall be entered his record OF the lands across
the entry of the same and the Auditor shall ne emu
fled for each separate piece of property from the owner
thereof for such certificate to the sum oil TWO oo'S
Sac. S. Be it further enacted, etc, That the Audi
tor SHALL annually the first Monday IN May, cause
to be sold by the State collector OF the parish or ns
tric in which the forfeited lands may be situated tor
Gosh TO the biqhes bidder all land forfeited to the
State. which shall net have been redeemed within two
Years The State collector shall give thirty days no
tice Of all such sales by publication in the official pa
per of the State, or in the official paper OF tne PARISH
or district when there is one; If not, theh III soh'e
paper published in the parish Or district, or where
there is no newspaper notice thereof to be posted up
at the court house of the parish. The money so COZ
lected shall be paid into the Treasury as other taxes
! SEc So Be it further enacted, etc, That 1t snail
be the duty of the Auditor annually, on or before the
first day of June to certify the recorder, to whoEl
the delinquent list may lave been returned, list OF
the lands in such parish district, which have been
redeemed during the preceding year, with the date OF
the redemption of each tract and 1t shall therenpon be
the duty of the recorder to enter the redemption so
certified on the list as forfeited lands deposited in his
Office opposite each tract so redeemed.
Sec ST. Be it further enacted etc, That the re-
corder shall De paid the warrant OF the Auditor OF
Public Accounts at the rate OF twenty cents per one
hundred words for each delinquent list in full
pensaton.
SEC So Be it further enacted etc, That whenever
any State collector shall make it appear to the satac
ton of the recorder of his parish or in the city of New
Orleans parish Of Orleans right bank, or Jefferson
of the Auditor, that any person assessed for taxes
within his parish assessment district, has become
nsovent or left the parish without leaving sufficient
property pay his taxes the parish recorder shall
certify the same to the Auditor OF Publc Accounts,
with the list of persons so taxed and the amount due
and for which amount the Auditor shall credit the col
lector.
SEC So Be it further enacted, etc, That the sew
eral collectors of State taxes in making their returns
to the Auditor of Public Accounts, of money collected
for State be paid into the State treasury Shall
state in such return the amount collected Tor State
taxes OH lands and other objects for taxes levied Tor
school purposes and also the poll tax
! SEC 81 Be it further enacted, etc. That within the
first FIVE days of every month it shall be the duty of
tax collectors in and for the parish of Orleans and par
sh of Jefferson to have their respective accounts set
tied for all taxes collected moneys received during
the preceding month and to pay the same over to the
State treasurer and for that purpose the collectors
shall make and transmit to the Auditor Of Public Ac
counts statement whether they have or have not col
eetea any taxes licenses within the preceding month";
/ and with an oath taken and subscribed, appended
thereto that the contains faithful account of all
/ taxes collected and amoant received, if any from H.
persons pursuing trades professions and oc
eupations and shall be the duty of the several col
eeors of the State taxes in all other parishes of the
State to have their accounts settled, and to make
payment and statement in like manner, within the first
five DAYS of April July and October for all taxes col
lected and moneys received FOR licenses for the pre-
ceding term.
SEC IS. Be it further enacted etc, That the State
collectors in the parishes shall at the end OF every quar-
ter most Mt the courthouse door of their parish the
names Of all payers who have paid their taxes and
| the amount paid list Of the same shall be publish
ed in the official journal of the parish or district as
| the case may be.
SEC So Be it further enacted etc, That If any col
lector shall fail neglect make settlement pro-
vided for in tits act and to pay the amount due into
the Treasury and obtain the Treasurer5 receipt there
for he shall forfeit the commission allowed him by
law and interest at the rate Of two per cent per month
in the sum withheld to be computed from the time the
same ought to have been paid until actual payment,
and the Auditor of Public Accounts shall charge such
delinquent accordingly.
| SEC 90. BE it further enacted etc, That the
ders of mortgages of the different parishes Of ts State
are hereby authorised to cancel all bonds mortgages
registered against State Or tax collectors, assessors
| upon the production of a certificate from the auditor
of Public Accounts Of their having paid into the State
Treasury all moneys collected by them by virtue of
their Office aforesaid, and for the faithful collection
whereof the bonds mortgages, as the may be
were given; or for the faithful performance of their
duties as assessors when certified by the Auditor that
they have fulfilled said duties in accordance with law
Provided, That the Auditor shall not give qnetas to
any collector until he is satisfied that the delinquent
| list returned is correct.
SEC. 81. Be i: farther enacted etc, That whenever
any person charged with the collection of parish taxes
shall tail to pay the taxes collected by him with
in thirty days after being required to do so by the
police jury or other parochal authority, by written
demand served by any constable of the parish, the
police Jury other parochal authority shall have the
right filing in the Office of the clerk of the District
Court certified copy of his bond and the return Of
the constable, showing the demand made on him. to
obtain from the clerk execution against the coec-
tor for the amounts which he may have so collected
and fued to pay over which execution shall have the
force effect the distress warrant OF execr-
ton, when issued by the Auditor and any property
sold under il shall be sold for cash. with the benefit of
apprasement.
collectors be and they hereby required to turn over
to their successors in office in reasonable time to be
| allowed by the Auditor complete delinquent list of
all tax payers in their respective districts parishes
that have not paid their taxes.
SEC. 90. Be it further enacted etc That for everv
Infringement Of this law the party so offending shall
be liable for refusing to turn lis delinquent list
when required to fine of one thousand dollars for
which his bondsman shall be liable and for neglect or
REFUSAL to keep correct list of all taxes paid the Au-
ditor shall be and he is hereby authorised to deduct
one dollar for each name not properly credited to be
deducted from his fees of collection.
SEC ga he 1t further enacted, ETC., That in case of
the death or absence of the State collectors or tax col
lectors for the city and parish of Orleans or of their
failure from any to pay the taxes into the treas
ury at the period prescribed by law for their final set
ement their securities shall be authorised to ia into
their possession the list of the taxes remaining upnaa
and collect the same in the same manner as the cllec
tor could do until bis successor is appointed hen the
, securities shall make final settlement with the Audi
tor, as provided in settlement Of State collectors
SEC. 50. BE 1t further enacted etc That any AS
sessor or member Of the Board Of Assessors, or tax
collector, for the city of New Orleans or any State
collector, refusing or failing to do his duty as pre-
scrbed by this act shall be liable to dismissal from
the office by the Governor.
SEC. &c. Be it further enacted, etc. That any State
collector collecting Or attempting to collect any lcen
SEES Or taxes in the of the State of Louisiana with
out having duly qualified and given bond in accord
ance with law, shall be subject to fine of not es
than one thousand dollars more than five thousanG
dollars, and be imprisoned less than two nor more
than FIVE years at hard labor 1t shall be the duty o.
Attorney General to prosecute all such cases upon in
formation from the Auditor, for which he shall receive
fee of fifty dollars, upon conviction
SEC. 81 Be it further enacted, ETC., That all out
going State collectors shall hand over to the recorder
OF their respective parishes their delinquent list of
unpaid taxes as soon as they retire or are removed
from the office of State Collectors and all tax coIIec
tors for the city and parish Of Orleans shall hand ove
LIST ta fba Aud