New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-10-06

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JOHN S. WALTON,
Administrator of Finance.
Mr.. Bonzano presented the monthly re
port of his department for the month o
August. which had been accidentally over
looked:
September !, 1870.
Hbr. B. F. Flanders, Mayor:
The assessment Of real estate and per
sdnal property within the city was com
pleted on the ninth ultimo, and on the day
following notice was given in the oiticla
journal in compliance with section seven
ordinance number seventy-One, AdininiStra
SERIES, informing all persons interested tina,
the assessment for the current year was
completed, and would be open for inspection
in the Office of this department between the
hours of nine o'clock, A. and three
o'clock, p. NJ, for the period of thirty days
(Eundays excepted), from the date OF the
first publication.
Like notices were posted in all the public
places throughout the city, and likewise
through the editorial columns OF leading
newspapers.
The employees since have been busily en-
Jagged in listening to the complaints Oh tax
payers and receiving applications tor the
deduction of assessments.
Examiners have been detailed, and are
how busy in investigating the merits OF
these applications.
Petitions for reduction and abatement OF
taxes assessed in past years continue to ac
bumulate, but current business must have
The preference for some time to come.
H. BONZANO, Administrator.
Mr.. BonzanO also presented his repor
for the month of September as follows:
DEPARTMENT OF ASSESSMENTS, /
October 4, 1870. 5
Hon. B. F. Flanders, Mayor:
During the last month the operations OF
this department have been confined to the
completion of the work commenced, and
mentioned in my last monthly report. viz;
"listening to the complaints Of taxpayers.
and receiving applications for the reduction
lOf assessments.
In compliance with editorial notices i'll
the principal newspapers, the Office was
kcDG Open clSlt " tlpCh ~ IA. " Si-N
O. clock p. NJ, for ten days prior 10 the clos
ing of the assessment rolls, in order to give
all interested q full opportunity to examine
their assessments.
Special care and attention has been given
to the complaints made, and to the appli
cations fled for reduction of assessments,
and the employees, in whose hands these
applications have been placed for examina-
ton and reassessnient, have been pal,icu-
larly cautioned with the Importance OF
giving these claims impartial and just con
sideration.
This work will soon be completed, and
the final tableauX Of assessments com
menced.
II. BONZANO, Administrator.
Department Reports.
Mr.. Shaw laid before the Council the fol
lowing supplemental report OF the expert
employed by him to investigate the accounts
of the late Assistant City Attorney. and
moved that the report be referred. with tho
other papers in the case, to the AdIninistra
tor of Finance:
Hon. Alfred Shaw, Administrator of Public Ac
DEAR SIR-You did me the honor TO hand
me. on the tweuty-sixth instant. without in
structions. Mr.. Mchinards 'haSty letter
on the subject of his late functions AS
sistant City Attorney. Mr.. Michinard
deigns no notice of the report l respect
fully submitted on the ninth instant, il
respect to its vital charges, which We're that
he wholly withheld from delivery into court
and now withholds, ll77 OF the tax bills OF
1867, and that his liability to the city, by
the best evidence within my reach, and out
~, =. ba nj NI1
O7O SO.
The dead question of delay in respect tC
delivery" can not be fatal to AR. Mich
nard in any aspect; and the exercise OF a
mistaken, if ingenious discretion, toward de
linquents unable to pay, has the chance OF
being accepted by the city however unlaw
full, in the same spirit of forbearancc, if &c
cUnfpanied by prompt adjustment and set
Element of it's demands.
But l am not disposed to deny to Mr.
Michinard fair discussion of the laws III
der which he erred, while he is preparing as
he declares, his response called for so i'm
peratively by the figures of the report: fol
which cause l proceed to show that he can
not Justify on the grounds his 'hasty letter
has chosen to occupy: First, his hardness
in delivering the tax bills into court; and
second. his right to unlimited discretion III
the treatment of them.
1t is pretty we'll known to others that nc
discretionary powers belonged to the As
sistant City Attorney. His simple duty
under all the legislation on the subject, be
ginning with the act of 1852, which created
the office, has been to deliver the tax bills
immediately" into court, and, after legal
delay, to move for judgment. Neither be
fore nor after such judgment was he pos
scssed of any of the functions of 'col
lector' excepting in the sense thus denoted
The single grain of substance in Mr.
Michinard's reasons consists in the fact
that the new constitution, adopted March
7, 1868, article %, did deprive the courts OF
some measure of their Jurisdictions; but OF
some only, and he might have Gimme
diately" delivered under the statute of 1855
facts, page lao, No. IFS, section q:
To the Third District Court, ali bills from
E to j, inclusively, under 500.
To the Fourth District Court, all bills from
X to N, inclusiveIy, over 500.
To the Fifth District Court, all bills from
o to K, inclusively, over 500.
To the Sixth District Court, all bills from
to z, inclusively, over 500.
The labor of preparation might even
have been agrceably relieved by the briet
interval of disability as to the others, had
such course suggested itself to the gentle
man. As it did not. however, the labor
which ensued is denoted by the dates furn
ished in my recent report. He received
the tax bills of 1867, six thousand six hun
drcd and forty-four i'll number l66ii) on the
second October, 1868. The act OF the Leg
isnture. which Mr.. Michinard calls til,
enabling act" qualifying all the courts to
receive delivery of the tax bills. was APP
proved October 81, 1S6s--twenty-nint
days after. So that its value as {
ground for q delaying four subse
Guent menths 1880 bills under sl00
and nearly eight subsequent months al! the
bills over that sum which have ever beer
delivered at all. being 402 in number, i.
II In To, those