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

7 q6lfe163ns 81 the law that ylsrtsx~bills
should be immediately delivered, in some
fashion, into court, had compelled the As
sistant City Attorney, by reason Of consti-
tutional disabilities, to do imperfectly.
Perhaps the briefer, and hence the better
way to present this point is to submit the
statute. t
tSee act No. 1877, acts Of 1868, p. 263).
I As to the obvious duty of Immediate
delivery of the tax bills into court. and the
pretense that the original legislation of 1852
and 1853 has been modified by the acts of
1898 and 1852 SO us not to require such FIN
mediate" delivery, l propose to quote the
! statutes themselves, without. however, re-
! citing superfluOus words. Section 81 of
Revised Statutes. p. 1863. act Of 1853. pro-
vides that ''the Treasurer shall hand over
to the Assistant City Attorney all unpaid
bills for taxes. and on receipt of said un-
paid tax bills, it shall be the duty of said
Assistant City Attorney Immediately TO put
ia sait all such unpaid bills for taxes"
| mo petition shall be necessary,
but the tax bill shall be considered as a
petition, and the advertisement shall be con-
| sidered as citation, and no other service
of citation shall be necessary"
| The legislation cited by the late Assistant
City Attorney, which he says 80 modiiies
the above provisions as to leave the bring
| ing of suit IL. c. delivery Of bill into COURT
to the discretion Of the officer entrusted with
| that duty" is the following: Acts of 1853,
section =. page 81. provides that 1.-The tax re-
ceipts shall, after the expiration Of thirty
| days publication referred to in the preceding
| section (section y, and from that time, be-
come an executory process against the party
| owing the tax, on which it shall be the duty
| of any competent judge to enter up .judg-
ment as soo,, as applied to, and grant writ
| of seizure and sale against the property
| whether movable, slaves. or real estate,
| liable for the said city tax. as in all other
cases of seizure and sale provided for by the
| laws of the State This act repeats no
| previous legislation not in conflict with it,
and no other part OF it has any bearing
upon the point in question. And the previ-
Gus legislation only TACT of 1859 declares at
| ,rhdt time the Judge should SO "be applied
! to- and by tchom.
| Then the other statute invoked. viz: that
Of 1859, No. IT'S, provides tpage l40 section
| q, in respect to personal taxes" that the
| qualification required BY taw shall be hEeriSc
| considered a citation. and at the espiratiOn
| of said publications. tn filing IN court of the
| tar bill shall be considered as petition. the
service whereof has been duly made; and
the court shall at once proceed to enter up he
| fault, and ten d0ys after such default, said
| court shall on motion of the Assistant City
| Attorney, cause final judgment to he ell
| tered up against the defendant" And the
| modifying tendency Of this statute becomes
! even less apparent when we come to section
seven, which provides that mo Assistant
| City Attorney shall be authorized to collect
any such Judgment flor city taxes under
| penalty of fine and imprisonment"
| The eighth and last section pro
vides that 'all taxes. except licenses,
| shall be payable in the office of the
| City Treasurer, from the first Monday OF
| May to the first Monday of July of each
year. and the said Treasurer shall, by no
| tice given in the official journal for fifteen
days prior to said first Monday of May.
notify the taxpayers to appear at his office
| for the payment OF their taxes" This act
| also only repeats laws or parts of laws that
are in conflict with it and the foregoing
| italicised words denote that both acts were
supplementary to that of 1853. and only did
| not reatfirm the word immediate in re-
| spect to delivery, which, with more vigor.
| they require, because the " existing laws
| contained il.
1t is thus seen that the author of the
| "hasry letter" has been wholly in error in
respect to his powers: that although the law
| entrusted him with its tax bills for collec-
tion," he was wholly without discretion
and was not collector in any ordinary
sense; that his duty was defined to be the
immediate delivery of the bills entrusted
/ W IlilE mo court. anu tHc IuONiHG luT .iutS
ment after the legal delay. He was not
authorized to collect in any other manner
never to receive dollar except his five per
! centum commission. The City Treasurer
| only was competent to receive payment and
| TO receipt therefor: and in respect tn these
| provisions the legislation is uniform from
| the beginning down TO the repeal Of the
office of Assistant City Attorney.
1t follows that the reasons among
~ in .l.St 1af-
not deduced from the laws the gentleman
| invokeS but are wholly founded in his zeal
| and his benevolence. The certain degree
| OF forbearance" could only be exercised by
| the Council as it has been Frequently ex-
| ereised." And by its authority alone could
! preteXts of reluctant tax payers for with
holding their payments be considered or re-
| ceived.
! 1t NAV not be worth while to repeat that
| these questions have no bearing on the vital
responsibilities under V ich the late Assist
ant City Attorney is placed b. the arithme-
| tic OF my report.
have the honor 20 be,
Very respectfully,
r. H. HOWARD.
New Orleans, September SO, 1870.
| Mr.. Walton presented the following
| Statement of payments of weekly rolls
under oIdinancei 80, Administration series:
| 1870
| sept TO- warrant No 14.l-Pay roll
of Department of Impro venients
for week ending September g.
Bureau OF Streets. s. $50 &c
Bureau of Wharvcs and Land
lngs ................- "a - o, -.
Bureau of Drainage. .......... 139 A., CSC 0s
Sept II. warrant No. I593-Pay roll
| of Department Of Improvements
for week ending September 10,
viz:
Bureau OF Streets ss2 70
! Bureau of Wharves and Land
| ACKNOWLEDGEMENTS. $50 40
Bureau Of Drainage. .......... sl5 4s-7.aae 80
Sept a. warrant No l6l2-Pay roll
ofDepartment of improvements
for week ending September 23
Bureau of Streets. .e,ass 10
| Bureau OfWharves and Land
| lnss ...'''''.-'.'. 20 mo ,s
| Oct l. warrant No. lo4l-Pay roll
of Department of improvements
| for week ending SEPTEMBER 81,
| viz
| Bureau of Streets 6,Ga3 40
| Bureau Of Wharves and Land
ipgs..... 24O 50
Bureau OF Drainage ......... 40 62-76oo 50
Total for Department OF improvements 3l 568 81
| Sent. IT, warrant No. l59i-Pay roll
| of Surveyors Department for
two weeks ending September IL,
| viz:
! Bureau of Wharves and Land
| Observation-Disclosures. 126 90
| Bureau of Streets IS 80
| Surveyors Department (prop
Sept. "a. warrant Nc l6IAFor week
| ending September %. viz:
| Surveyors Department (nrop-
| er).....-.. u w
! Oct l. warrant No lG4i-Por week
| ending September 30 viz
! Surveyors Department prop
| eT) OBSERVATION-DISCLOSURES III -
Total for Surveyors Department. ssI23 -