Le Louisianais. [volume] (Convent, La.) 1865-1883, 1869-09-04

NJ die, or remove out of the parish, or shall he
disabled from entering upon, or completing
dnties of his office by sickness or otherwise,
the Governor, by and with the advice aud con.
sent Of The Senate, shall ill said vacancy, as
provided by law, for the unexpired term Of
office of said assessor; said arpointee shall
like penalties and duties as the one in whose
place he was appointed, and receive a like
compensation; but sucl, appointment shall not
discharge the former assessor or his securities
from any liability incurred Ivy them. The
several assessors shall pursue the form and
follow the Instructions that may be transmitted
10 them by the Auditor Of Public Accounts in
the execution of their duties.
SEC, Al. Be ii further enacted, etc, That
taxes assessed by law on the property of any
person or corporation are hereby declared a
lien aud privilege on the real property Of such
person or corporation, to date from the frs,
day Of April of The year for which they may
be assessed, for his entire tax, any alienation
thereof or incnmbramce thereon notwi,hstanl.
ing. and shall exist in favor Of the State and
pa,i>h Tor the respective amount Of taxes as.
scs>ed for each for five years, and Shall he paid
by preference to all mortgages and other
membranes.
SEC. AZ. Be it further enacted, etc, Ths,
it shall be The duty of The assessors Of The
dide,en, parishes of the State, on or bef,re the
first If November, eighteen hundred aud sixty
nine, aud every Two years thereafter, 10 make
an accurate enumeration OF all The youth in
their respective parishes between The ages Of
six and sixteen years, designating distinctly
The number of each sex between these ages in
each Of The school Districts into winch the
parishes may be divided, which enumeration
Shall be made at the time the Safe taxes are
assessed. The assessor shall MAKE out dnpli
cate Isis Of The enumeraiions SO made, aud
deliver one 10 the parish Treasurer, and the
other he sha!! Immediately .ransmi, 10 the
State Superintendent Of Public EdncaIion.
They shall receive a compensation Of five
dollars for every %I'nndled child ten enumerated
to be paid ont OF the general school fund when
they shall present TO the Auditor a receip,
from The State Superintendent for such list Of
enumeration.
SEC. 43. Be it further enacted, etc, That
should the assessor fail or neglect 10 give a
fall description Of the lands assessed, dssiau,.
tins the same by lots, acres. boundaries, lines,
divisions, townships, ranges, etc, they shall
forfeii ten per cent. their compensation for the
benefit Of the State: and il is hereby made the
duty OF the State Auditor TO examine each as.
ses>ment roll carefully, and enforce the (oitri-
,nre upon each and every assessor failing 10
comply with this section.
TAX COLLECTORS.
Sec. "A. Be il further enactd, etc, Tha,
the Assessor Of each and every parish Of This
State, except the parish Of Orleans, shall col
Iecl the 5 ate aud parish taxes Of his parish.
SEC. 45. BE- il fu,ihcr enacfea, etc., That
in the city Of New Orleans The qualified voters
Of each district shall elect one lax collector in
and for each district; tina, par, Of the parish Of
Orleans, ON The tight bank of the Mississippi,
shall cleo, one tax collector n, the same time
with the members of the General Assembly
they Shall hod ,lIelr office for two years, and
until their Successors are qualified.
SEC, i6. BE ii further enacted, ETC, TIA.
the several tax collectors who coilec, taxes
shall, each year before they IN the
discharge Of their duties, give bond and secu,
be the full amount Of the taxes levied, accord.
ing to thetax roIluf each parish: P,orided, il does
not exceed ten thousand dollars, excep, in the
parish OF Orleans, in wtich the bond shall be for
the First District, fifty thousand dollars $50
0o0) for the Second District, forty thousand
dollars (S40 90; for the Third District, INVENT,
thousand dollars (20,000); for the Four,h Dis
trici, twenty five Thousand dollars (25, 00O); fol
the RICH, Bank, ten thousand dollars 90, OOOl
conditioned for The faithful performance OF hi.
duty as tax collector, and for the jus, and full
payment OF all suns for which he may become
legally liable. The bond shall be payable ,e
the Governor Of the State and his successor:
in Office.
SEC Al. Be il further enacted, etc, Thal
ali bonds given by the collectors Of The Staie
and parish taxes, shall operate as a legal mort,
gage on all The lands and real estate of eacf
tcoIlec'or of taxes, in favor of The State for the
amount, OF State taxes, and for The amount OF
parish taxes when recorded according to law
Sec. 4s. BE il further enacted, ETC, Thai
in case any collector of taxes shall fail, refuse
or neglect 10 give bond and security, as above
required, within thirty days after date of their
election or appointment, in each year, his office
Of collector shall be deemed vacant; and such
vacancy shall be filled by the Governor, by
and with the Advice and consen, Of the Senate,
il the Senate be in session If not, then the
appointment TO continue until the close of III.
General Assembly; but snch appointment,
/ H. IN nnt IL. -.