The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-06

vided that nothing herein contained shall be
50 construed as to conflict with the provis-
ions Of the act entitled 'an act to provide
means for the construction of levees by the
issue Of bonds of this State for four millions
of dollars, and to provide for the redemption
of said bonds" approved March 26, 1867.
APPOINTMENT OF TAX COLLECTORS AND AS
SCISSORS, THEIR BONDS, oATHs, ETC.
Sec. 9. Be it further enacted etc, That
for each IF the parishes of the State. except
the city Of New Oleans, the Governor shall
upon the expiration Of the term OF office of
the present incumbents, or in case of any
vacancy from any cause whatever, nomi-
nate, and by and with the advice and con-
sent of the Senate, appoint one tax collector,
which appointment shall date from the first
Monday of January, 1871, and shall be
made every two years thereafter. The Cow
ernor shall nominate, and by and with the
advice and consent of the Senate, appoint
in and for the city Of New Orleans, upon
the expiration of the term of office Of the
present incumbents, or in case of any va
cancy from ary cause whatever, six tax
collectors, one for each of the municipal
districts, into which the said city of New
Orleans is divided, which appointments
shall date from the first Monday of Jan
uary, 1871, and shall be made every two
years thereafter. 1t shall be the duty of
the tax collectors of the several parishes,
except the city of New Orleans, to list for
taxation all taxable property therein, and
to collect all State and parish taxes levied
in the same.
|, SEC. 10. Be it further enacted etc, That
there shall be appointed by the Cove nor,
npou the expiration of the term of office of
the present incnmbrnts, or in case of any
vacancy from any cause whatever, by and
with the advice and consent Of the Senate,
six assessors in and for the city of New Or
leans, ore for e2cll of the municipal districts
into which said city is divided, for the term
Of two Years, which appointments shall date
from the first Monday Of January, 4. D,
1871, and shall be made every two years
thereafter. The assessors SO appointed for
the city Of New Orleans shall, on or before
the first Monday Of February of each year,
procure an office in the central part Of the
city of New Orleans, and shalt constitute
themselves a board of assessors for said
city; they shall proceed to apportion the
dulles of assessing the property of persons
within the limits Of the city among them
selves, so as to make their duties as nearly
equal as may he.
SEC. II. Be it further enacted, etc, That
all tax collectors Of the State, and the Sta
assessors for the city of New Orleans, shall,
before commencing the discharge Of their
duties, give bond and security according to
law for their respective terms Of office The
assessors for the city Of New Orleans shall
each give bond AID security, with four SURG
ties, in the sUln Of twenty thousand dollars
The tax collectors for the city Of ew Or
leans shall each give such bond and security
for the following sums, 10 wit: The tax col
lector for tn" First District Of said city, fifty
thousand dollars the lax collector for the
Second District of said city, forty thousand
dollars; the tax collector for tle Third Dis
t,ct of said city, twenty thousand dollars
the tax collector for the Fourth District of
said city, twenty five thousand doJ1ars]
the tax collector Of the Fifth District of sad
city, twenty thousand dollars aud the tax
collector for the Sixth District of said city,
twenty-five thousand dollars. The tax col
lectors in the rest of The State shall each.
in like manner, give bond and security in
a sum which shall be one thousand dollars
more than the full amount Of the taxes le-
We'd according to the last assessment rolls
of their parishes respectively provided,
that in none of said parishes shall the bond
to be given by the tax collectors thereot,
as aforesaid, exceed the sum of twenty
thousand dollars.
Sec. 12. Be it further enacted, etc, That
Ill ,fnroc,;J
SCISSORS and tax collectors, shall operate as
a legal mortgage on all The lands and real
estate >nf sard assessors and tax collectors,
lin favor of the State, for the amount of
their several bonds, and shall be condi-
toned for the faithful performance Of their
duties as ASSESSORS or collectors
Sec l3 Be it further enacted, etc, That
in ca any tax collector or assessor shall
fail, refuse or neglect to give bond and se-
cmity as above required within thirty days
after the date of his appointment, his Office
shall be deemed vacant, and such vacancy
shall be filled by the Governor, by and with
the advice and consent of the Senate, if the
Senate he in session; If not. then the ap-
pointment shall be made by the Governor.
and continue until the adjournment Of the
pext meeting of the General Assembly, Or
until the successor of such appontee shall
have been qualified. ,.'9.
Sec. IA. Be it further enacted, etc, That
each assessor and tax collector shall before
entering up,n the duties of his office, tHke
and subscribe the oath of office prescribed
By the constitution and laws Of this State,
and file the same with the Auditor of pnb-
lie Accounts. 80. Z. .@,.,
SEC. IS. Be it further enacted, etc., That
the Auditor of Public Accounts shall not
recognize any tax collector or assessor until
an authentic copy of bis bond and his oaths
of Office shall have been fled in the office
of the Auditor If Public Accounts, and his
bond recorded nerbntins in the mortgage
office of the parish for which he is APP
pointed
ASSESSMENT OF PROPERTY. q
Sec. 1e. Be it further enacted, etc. That
property shall he assessed in the parish in
which it may be situated s,..
SEC. II. Be it further enacted, etc, That
the Auditor Of Public Accounts may re.
auire tax collectors and assessors. from
time to time, to furnish such statistical in
formation. regarding the quantity of land
cultivated Or, not, the craps cultivated, and
their kind, The population of the State or
any other subject, as he may deem neces=
sary. g55 ta 1ss sEt.t
SEC Is. Be it further enacted, etc, That
all lands, not owned by persons residing
in the parish in which such lands are sit
uated, shall be deuominated lands, Of nom
residents and AL such 1aads <haIl be de ig.
mated on the assessment rolls, but in part
from the other assessments.
SEC 10 Be il frher en=Gted, etc. That