New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-04-03

river, or the parlsh recorder. ~ tue CASE may
be; and the respective officers with whom
the rolls shall be lodged shall indorse upon
them the time when they we're received.
Sec AZ. Be n further enacted, etc., inas
the properly described IN the descriptive
rolls of the tax collectors shall be assessed
by the clerk of the District Court, the recor-
der and sheriff of the parish, who are hereby
charged with such assessment, in addition 70
their other duties For this pulpose they
shall give notice in the official journal Of the
parish 10 I'll taxpayers, that they will assess
the property of the parish for one month,
commencing on the first day OF August and
ending on the first day OF September. where
there is no official newspaper published IN
the parish, they snail post such notices at the
courthouse door.
SEC. AZ. Be it further enacted, ETC., That
the clerk, recorder and sheriff shall, during
the time herein specified, proceed to assess.
at a fair cash valuation, ali property and
persons taxable ia the parishes. They SHAH
be empowered to examine each party under
oath; also the tax collector, touching any
matter connected with the said assessment.
In All disputed cases the majority shall rule,
and their decisions shall be final.
SEC IL. Be it further enacted, etc, Tha.
after the assessment is completed, the record
ers shall make three fair and correct copies
OF the assessment rolls OF their several par
ishes, which shall be approved and signed
by said Board of Assessment. The State
taxes and the parish taxes shall be placed
in separate columns: One OF these COPIES
they shall Immediately forward TO the Au-
ditor OF Public Accounts; one they shah
deposit, together with the descriptive roll.
in the Office of The recorder, and the third
they shall deliver to the tax collector,
upon the order OF the Auditor Of
Public Accounts. and the amount OF all
such rolls or tax lists thus delivered
In r.I,n hn nnlt
which he shall be presumed to have COL
lected at the period when required by law
to make his final settlement with the Audi
tor OF Public Accounts. -
SEC. is. Be 1t further enacted, etc., ,Thas
each assessment roll and copy shall nave
attached to It an affidavit, taken before any
Justice of the Peace, or the Parish Judge,
il the following words TO witt
We, 4. Sheriff; 3. Recorder; and {, Clerk
OF the District Court, in and for lhe parish
of -. do soemnly swear that we have
fully and faithfully assessed all persons and
property in our parish for the year 10;
that we have given due notice to ali tax
payers that we have commenced assessing
their property, and have kept the rolls open
from the first of August to the first day OF
September, and that we have made every
possible effort TO make said assessment al q
fair and full cash valuation, to the best Of
our abilities. So help us Cod
-, sheriff.
-, Recorder.
-, Clerk District Court.
Sec. IS. Be it further enacted, etc., That
the Board of Assessors, in the city OF New
Orleans. shall expose their rolls from the
first of August TO the first of October, and
give notice in the official iourna, to al tax
payers in the city Of the exposure OF SAID
role for said time, and notify them OF their
readiness to correct all erroneous assess
ments. They shall decide all contested
cases, and their decision shall be final.
SEC. AZ. Be it further enacted, etc, Tina.
the Board OF Asses sors, for the city OF New
Orleans shall make three copies OF their
assessment rolls, as corrected, On or before
the first Monday in October. They shall
certify each copy, according to law. They
shall deliver one Of said copies to the AB-
ditor Of Public Accounts, and one 30 the
Recorder OF Mortgages, which he shall
retain among the records OF his office, and
the other they shall deliver to the tax col y
lectOr upon the order of the Auditor Of
Public Accounts, and the amount OF said
roll, which ne shall be presumed to have
collected at the period when required by
law to make .fhis final settlement with the
Auditor Of Public Accounts, shall! be charg-
e1 to said tax collector.
SEC. IS. Be it further enacted. etc, That
the Assessor of the parish OF Orleans for the
=
or before the first Monday of August Of each
year, complete his assessment roll; and it is
hereby made the duty of the Assessor, JUS
tjCe Of the Peace and President of the Po-
lice Jury for said district to examine his as
sessment roll, expose the same from the first
Of August to the first of September, and
correct 6li errors OF assessment; to this end
they shall give notice in the official journal
10 all taxpayers Of the exposure of said roll
for said time, ana notify them of their read
mess to correct all erroneous assessments.
They shall have power to examine all par
ties interested. under oath, upon all matters
touching said assessments, and their deci-
sion shall be final. They shall complete
three fair copies of their assessment rofs,
on or before the first Monday in Septem Der,
and shall certify each with affidavit as pre-.
scrbed in this act. They shall retain one
of the rolls among the records OF the Office
of the Justice of the Peace, one they shall
forward to the Auditor Of Public Accounts,
and one they shall give to the tax collector
upon the order of the Auditor of Public
Accounts, and the amount of said roll which
said collector shall be presumed TO have
collected at the time when required by law
to make his final settlement with the Auditor
of Public Accounts, shall be charged to said
tax collector.
Sec. 40. Be it further enacted, ETC., That
in case the Sheriff, Recorder, Clerk of Court,
or on the right bank OF the parish Of Or
leans, the Assessor, Justice of the Peace and
President of the Police Jury, shall fail,
neglect or refuse to act rs board of assess
ment, AS herein directed, on due notice
thereof to the Governor by the Auditor OF
Public Accounts, the Governor shall
designate some other citizen to act in
his place, and the person SO appointed shall
be entitled TO the same compensation as
herein provided, and liable to the same
penalty.
SEC. so. Be it further enacted, etc, That
every tax collector or assessor who shall
fail to deliver his assessment roll by the
time specified above, or to perform any
other duty required OF him by law, shall
not be entitled to the commissions allowed
him as compensation for services under this
act or any other law; and his failure in this
duty shall be deemed an abandonment Of
his Office. and the Auditor of Public Ac-
counts shall give immediate notice thereof
to the Governor, which notice shall be con-
elusive of the fact, and the vacancy shall be
filled by appointment by the Governor as in
case Of vacancy otherwise occurring: and
such appoiAtee shall, after being duly quail
fed, forthwith proceed to make description
OF property, or assessment as the CAGE may
be; and the Clerk, Sheriff, and Recorder
shall make such valuation after the notice.
hereinafter required to be given, as soon 10
possible, and the rolls shall be returned TO
the Auditor of Public Accounts SIS soon 40
they may be completed.
SEC 81 Be it further enacted. ETC., That
the tax collector, outside of the parish OF Or.
leans, shall receive annually as compenss-
ton for taking description of taxable prop
erty FIVE per centum on the anounc of
taxes and property, and three per centUm
on the; amount OF poll tax; the assessor ia