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


to the Parish Recorder thereof, and in the
city of New Orleans to the Recorder OF
Mortgages, and for that part of the parish OF
Orleans on the right bank of the Mississippi
river to the Justice of the Peace OF that
district. list, in alphabetical order, OF all
lands or lots within his parish or district on
| which all taxes have not been PAD by the
owners thereof; and he shall distinctly set
forth that, after diligent inquiry, he conid
not fed other property liable to seizure and
sale sufficient to pay the taxes due, which
! list shall contain minute and particular
| description OF the lands and lots therein set
| forth.
The following oath shall be attached to
! such list:
I. tax collector of ----
parish, or district. do ,solemniy
swear that the taxes on the lands
| Or lots in the above list have not been paid
by the owners thereof Tor the year -;
that have received no part Of the same,
| and that, after diiigent inquiry. j have
found no other property liable TO seizure
| and sale for the same. So help me God.
| Alb,
| Tax Collector, parish.
SEC. 66. Be it further enacted. etc. That
| the Parish Recorder, Recorder of Mortgages
| and Justice OF the Peace. upon the return of
| such lists with the oath or affirmation afore.
said, shall, within fifteen days thereafter,
record the same, and send a certified copy
| to the Auditor of Public Accounts. IL the
| parishes Of Orleans and Jefferson said certi.
! fed copies shall be sent to the Auditor OF
! Public Accounts on or before the fourth
| Monday Of November of each year.
| SEC. 81. Be it further enacted, ETC., That
| the delinquent list and verihCation, when
| filed in the office of Auditor of Public Ac-
| counts, shall be entered by him on il record
| kept for that purpose, and from the day of
| fling the State of Louisiana shall have 3
| mortgage upon the immovable and lien
upon the movable property OF such delin-
| qu6nt; and it shall be the duty or the Audi
tor OF Public Accounts to cause the same 10
| be recorded regularly in the office of the
| Recorder Of Mortgages; which mortgage
| may be legally forecosed, and which lien
may be legally enforced by the Auditor OF
Public Accounts in a competent court OF
justice, on behalf of the State.
SEC. 68. Be it further enacted. ETC., That
| every collector Of taxes shall deliver to the
person paying the same receipt, specify,
ing the particular property on which, aud
the purpose for which such tax shall have
been paid, for what year, and the date OF
such payment.
SEC. So Be it further enacted, etc, That
all tax collectors are hereby required to
mark on their respective rolls OF assess
| ments the word ''pald" opposite the name OF
every taxpayer VINO lids paul 0ie "i noA
taXes.
SEC. 20. Be it further enacted, ETC., That
on the production OF the receipt OF the tax
collector duly made and bearing date prior
to the tax collectors return, as herein re-
quired, for the taxes for the year in which
any of the said lands may have been re-
turned delinquent, the Auditor OF Public
Accounts shall furnish the owner of such
receipt certificate that the lien or mort
gage has been erased, and shall recharge the
tax collector with the taxes thereon and
costs, together with fifty per cent damages,
to be collected as any other tax for which
such tax collector may be in default.
SEC. II. Be it further enacted, ETC., That
the Recorder shall be paid, on the warrant
of the Auditor of Public Accounts, duly
registered in his office, at the rate OF twenty
cents per hundred words, for each delin-
Quent list. in full compensation; but the
Auditor of Public Accounts shall not issue
his warrant for such compensation unless
the Recorder shall present TO him the GER
tiicate Of the amount due him for such ser.
vice.
SIC. r. Be it further enacted, etc. That
the several collectors of taxes IN making
their returns to the Auditor Of Public Ac-
! counts of money collected for State taxes.
to be paid into the treasury, shall state
separately in such return the amount col
| Iected on land or other property, the
amount collected Cor school purposes, aad
| also the poll tax. The Auditor of Public
Accounts shall furnish suitable blanks for
| making such returns.
SEC. IS. Be it further enacted, etc, That
| the following compensation and fees are
hereby allowed to tax collectors for collect
| ing the taxes levied on the assessment rolls,
| to be computed on the sums actually COL
| lected and paid into the State Treasury, to
| wit 10 all parishes, except Orleans. State
| collectors shall receive ten per cent COM
| mission on ali taxes and licenses collected by
| them and paid into the State treasury. In the
parish OF Orleans, tax collectors shall re-
| ceive, or all taxes and licenses collected By
| them in the FIRST and Second Districts and
paid Into the State treasury, commission
| OF three per cent; on every seizure one dol
lar aud fifty cents; on every notice to tax
| PAYERS twenty cents. In the Third and
| Fourth Districts, tax collectors shall receive
| on all taxes and licenses collected by them
| and paid into the treasury, a commission OF
| i've per cent; on every seizure two dollars;
on every notice to taxpayers twenty cents.
| SEC. "A. Be it further enacted, ETC., That
| whenever any tax collector in the parishes
| of Orleans and Jefferson shall make it ap
pear TO the satisfaction of the Auditor of
| Public Accounts that any person assessed
| for taxes within his parish or district has
become insoNent or left the parish or dis.
| trict, without leaving sufficient property to
| pay his taxes. the Auditor of Public Ac-
| counts shall credit said tax collector with
with the amount of said taxes, and whenever
any tax collector in any Of the other par
| ishes shall make it appear to the satisfaction
| of the recorder of his parish that any per-
son assessed for taxes in his parish has be-
come insolvent or has left the parish with
out leaving sufficient property to pay his
taxes, and the Rarish Recorder has certified
| IoS 1,n h,,l. nf D1rhl in
| with the list of persons so taxed and the
amount due, the Auditor OF Public Accounts
| shall credit said tax collector with the
| amount of said taxes.
| SEC. IS. Be it further enacted, ETC., That
| within the first five days of every month 1t
shall be the duty of the tax collectors in
and for the parishes of Orleans and Jeffer-
son to have their respective accounts settled
| for all taxes collected or moneys re-
| ceived on account OF the State during
| the preceding month, and to pay
| the same ever to the State Treas
surer, and the amount collected for parish
| purposes shall be paid to the parish treasu-
| rer, and for that purpose the tax collectors
Hshall make and transmit to the Auditor OF
| Public Accounts a statement whether tncy
have or have not collected any taxes or IL
| censas within the preceding month; and
with an oath taken and subscribed appended
thereto, that the same contains faithful
account of all taxes collected and amount
received if any, from licenses 10 person:
| pursuing trades, professions. Or taxed occu-
| Dafions, and it shall be the duty OF the sew
| eral tax collectors of the other parishes o.
| this State to have their accounts settled
and to make a payment and statement il
ike manner, within the first five days %
| April. July and October for all taxes col
| Iected and moneys received for licenses fol
the preceding quarters, and payment and
| atatemart FIR the last Quarter shall be made