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

enacted, shall receive two and half per
centum on the amount thereof, as COM
pensation for collecting and paying the
same into the State treasury; and any Dis
trict Attorney failing or refusing to return
said meney. as soon IS collected, into the
State treasury, shall be subject to criminal
prosecution, and, in addition to the penal
ties already provided by law for the punish
ment of fraud and breach of trust, he shall,
upon conviction, have his name stricken
from the roll of attorneys, and be prohibited
ever afterwards from practlcing law IL this
State.
SEC. 70. Be it further enacted. etc, That
in case OF the death or absence of any tax
collector, or OF his failure, from any cause,
TO pay the taxes into the treasury within
the period prescribed by law for the final
settlement, his securities shall be authorized
to take into their possession the list OF the
taxes remaining unpaid, and collect the same
in the same manner as the collector would do,
until his successor is appointed and quail.
fed. when the securities shall make hnal
settlement with the Auditor OF Public Ac-
counts, as provided by law for the settle
ment Of tax collectors.
SEC So Be il further enacted, etc, That
any assessor, or member of the Board OF
Assessors, or tax collector, refusing or fall
ing to do his duty, as prescribed by this act,
Governor.
SEC. 81. Be it further enacted, etc. That
auy tax collector, or person collecting, or
attempting to collect any licenses or taxes.
in the name of the State of Louisiana, with
out having duly qualified and given bond IN
accordance with law, shall be subject TO
fine of not less than one thousand dollars,
nor more than five thousand dollars, and be
imprisoned not less than two nor more than
five years at hard labor. 1t shall be the duty
OF the Attorney General in the parish OF Or
leans and of the District Attorney III the
other parishes or districts of the State. upon
information from the Auditor of Public Ac-
counts, to prosecute all such cases IN their
respective parishes or districts, for which
fee of fifty dollars upon each conviction shall
be paid to the attorney prosecuting.
SEC 80 Be it further enacted, etc, That
all outgoing tax collectors, except those in
the parish of Orleans. shall hand over to the
recorders of their several parishes their lists
Of ali unpaid or delinquent taxes as soon as
they retire or are removed from the Office Of
tax collector and all outgoing tax collectors
for the parish of Orleans shall, without delay,
hand over their respective lists of delinquent
or unpaid taxes to the Auditor of Public Ac-
counts. who shall deliver them to the newly
appointed tax collectors rs soon as they arc
qualified according to law for entering upon
the duties of tax collectors. In the several
parishes of the State, other than the parish
of Orleans, the recorders shall deliver to the
newly appointed tax collectors the deiln-
Quent or unpaid tax lists which were de.
posted with them by the outgoing tax col
lectors, on the order of the Auditor OF Public
accounts, certifying that said collectors have
qualified in accordance with law.
SEC. SO. Be it further enacted, ETC., That
the recorders of mortgages OF the several
parishes Of this State are hereby authorized
TO cancel al bonds or mortgages registered
against tax collectors or assessors, upon the
production of certificate from the Auditor
of Public Accounts of their having paid into
the State treasury all moneys collected
by them, by virtue of their offices
aforesaid. and for the faithful
collection whereof the bonds or mortgages,
as the case may be, were given; Or for the
faithful performance of their dnties rs asses
sors. when certified by the Auditor Of Public
Accounts that they have fulfilled said duties
in accordance with law; provided that the
Auditor of Public Accounts shall not give
quietus to any collector until he is satisfied
that the delinquent list returned is correct.
SEC. 81. Be 1t further enacted, etc, That
the tax collector shall be collector of all par
ish taxes, and shall have the same power to
enforce the collection OF parish taxes as OF
State taxes. The tax collectors throughout
the State shall receive the same rate Of COM
is prescribed by law for the collection OF
State taxes.
SEC 80. Be it further enacted. etc That
whenever any person charged with the col
lection of parish taxes shall fail to pay over
the taxes collected by him, within thirty
days after being required to do so by the
Police Jury or osher parOchial authority, by
q written demand served By any constable
OF the parish, the Police Jury or other
t,I NIL .fa oil h.v h % rio on
iustitu,ing suit and fling in the office OF the
C ERIK of the District Court q certified copy Of
his bond and the return of the constable,
showing the demand made on him to obtain
eXeCutOry process from the court against
the collector for the amo1nts which he may
have go collected and failed TO pay over;
and any property sold under it shall be sold
for cash, and said collector shall be other
wise punished according to law.
SEC. S. Be it further enacted, ETC., That
the fiscal year shall begin OH the first Of
December and end on the thirtieth day OF
November of each and every year, and
this designation of the fiscal year
shall apply to the year ending on
the thirty-hrst day of December, A. D.
1870. And it shall be the duty of the State
Treasurer, Auditor Of Public Accounts,
Superintendent of Public Education, and
all other officers charged with the receipt,
expenditure or safe keeping of the public
moneys, to MAKE detailed and accurate
statement thereof to the Governor Of this
State, on or before the fifteenth day of
January of each aud every year, to be by
the Governor submitted to the General As
.nbly with his annual message.
SEC. 81. Be it further enacted, etc, That
an inspection and thorough examination
STALL be had of the State treasury, whenever
deemed necessary, by a committee OF the
General Assembly, or the Finance Commit
tee of either house thereof, authorized by q
resolution for that purpose. or by COM
mittee Of persons, not members OF the Gen
eral Assembly. appointed by resolution OF
the General Assembly. And it shall be the
duty of the Governor, at least once every
three months, or oftener, if in his opinion
the public interest require it, to appoint
some competent and trustworthy accoant
ant of the highest ability and skill, who
shall Immediately, without previous notice
Or intimation of such intended examination
aud inspection proceed to make a thorough
| examination Of all the books. vouchers, &C
counts, records, bonds, securities, claims,
| assets and effects, which are or should be in
the treasury, and shall count all moneys in
the treasury, or deposited in the proper de-
pository to the credit of the State Treasurer
| as such, and compare the books,
| vouchers, accounts, records, etc, with
| those OF the Auditor of Public Ac-
counts, al Of which ii is hereby made
| the duty of the Auditor Of Public Accounts
| to place at their disposal on demand. The
State Treasurer shall upon demand, submit
to the inspection Of such accountant, OF
| to the committee of the General Assembly,
| or of either branch thereof, ail his books,
| vouchers, accounts, records and other
papers, together with all vaults, safes, rooms
| OK other apartments of his office. The
Treasurer, or any of his clerks, or the Audi
tor of Public Accounts may be sworn by any
Of the persons making the examination
| either of whom is hereby authorized 10 ad-