The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-13


not been paid, or fully realized by sale
tinctly set forth that, after diligent inqnir,
he could not fnd other property liable t
seizure and sale sufficient to pay the take
due, which list shall contain descriptio
of the lands and lots as set forth in his a.
sessment rolls. The following oath sha
be attached to such list:
+, tax collector of - parish
or district, do so'emnly swear that the take
on the lands or lots in the above list hav
not been paid by the owners thereof for tn
year -; that / have received no othe
part of the same as herein set forth, an
that, after dligent inquiry, have foun
no other property liable to seizure and sal
for the same. So help me God.
A B, Tax Collector,
Sec. 81. Be it further enacted, etc, Tha
the parish recorder Of each of the parishe:
of this State, other than the city of New
Orleans, rpon the return Of such list, will
the oath Or affirmation aforesaid, shall
within ten days thereafter, record tn,
same, and send a certified copy to the Audi
tor of Public Accom- In the city of New
Orleans the said delinquent list shall be re.
corded and sent to the Auditor of Public
Accounts, on or before the second Monday
of December Of each year, with proper
certificate thereto affixed Any recorder
refusing or failing to 'n~crlbe on his eco"c
of mortgages the forfeiture thus incurred
by such lands or lois 10 the names of the
owners thereof, shall forfeit and pay to the
State an amount equal to the total amount
Of taxes due on the list he refused or neg
lccted to record.
SEC GS. Be it further enacted, ec, That
the said delinquent lists, or copies and veri
Auditor Of Public Accounts, shall b. enter
cd by him on a record kept for that pur-
pose, and shall vest, from the day of filing,
a title to the lands and lots therein return
cd, in the State Of Louisiana, which shall be
imreachable only on proof that taxes for
non payment whereof the lands w,re re-
turned forfeited had been in fact paid to
the collccto, before the return of the lists
to the recorder
Sec So. Be it further enacted, etc, That
if any person interested in any lot or lands
forfeited to the State shall, after the date of
the collectors return, pay to the Treasurer
of the State, or to the tax collector charged
with the collection of the tax for which said
property was forfeited, the taxes for which
the same were returned, and all the taxes
subsequently accrued on such land, and
twenty FIVE per cent damages the cor, and
twenty five per centum additional for every
year or part Of year, after one year, the
Auditor, upon proof thereof, shall execute
and deliver to such person a certificate OF
redenrtion of the same, under the seal Of
bis office, which shall be held and taken
as evidence of the redemption of such lands
and the lands, with the anne Of the person
redeeming the same, and the amount paid,
shall be entered on his record of the lands
across the entry of the same; and the Au-
ditor sl.an be entitled for each separate
piece Of property, from the owner thereof
for snch Ger. ificate, the sum of two dollars,
and no more
Sec. 70. Be it further enacted, ETC., That
every collector Of taxes shall deliver to the
person paying the same a printed receipt,
specifying the particular property on which,
and the purpose for which such tax shall
have been paid, for what year, and the date
of such payment
Sec. Il. Be it further enacted, etc, That
al tax collectors are hereby required to
mark on their respective rolls of assessment
the word paid opposite the name of every
taxpayer who has paid his or her taxes 1t
is furthermore made the dnty of tax COL
lectors to enter in book or books, to be
provided by the State Auditor and kept by
them specially for the purpose, all moneys
received BY them in payment of taxes aud
licenses. The entries so made shall give
the date Of payment, the name Of the person
so paving, the nature Of the tax or license,
with the year for which the payment is
made and the amount paid, together with
such penalties, costs and charges as may
have been incurred; and il f,ilure on the
part Of the tax collectors to so mark their
assessment rolls or to prepare and keep
snch books as aforesaid, will subject them
to a fine of one ihousand dollars, to be sned
for and recovered by the district attorney
to act.
SEC. r. Be it further enacted, etr, That
on the production Of The receipt of the tax
duly made and bearing date prior
to the tax collectors return, as herein re-
1uired, for the taxes for the year in which
any Of the said lands tnay have been re-
turned delinquent, the Auditor of Public
accounts shall furnish the owner Of such
receipt quit claim of the title of the State.
,nder sneh return Of the collectors and
hall recharge the tax collector with the
axes allowed thereon and costs, together
with fifty per cent damages, to be collected
Is any other x for which such tax col-
ector may be in default. III
SEC r. Be it further enacted, etc, That
he recorder shall be paid on the warrant of
he Auditor Of Public Accounts, duly regis.
cred in his Office, at the rate cf twenty
ents per hundred words for each delinquent
list, in full compensation; bnt the Auditor
# Public Accounts shall not issue his warz
ant for such compensation unless the re-
order presents to him certificate for the |
mount due him for such service.
SEC "a Be it further enacted, etc, That |
he several collectors Of taxes, in making |
heir returns to the Auditor of Public Ac-
cunts of moneys collected for State taxes,
0 be paid into the treasury, shall state
eparately id such returus the amount Of
He geHcEaI taA anu eaCt VI tae Hpebitat
axes so collected /; also, the amount collec-
I'd for poll tax and for licences, and for
nch gthef taxes as may be assessed or
,vied by the State The Auditor of Pub
c Accounts shall furnish suitable blanks
If making such returns.
SEC Is. Be it further enacted. ETC.. That
ne following Compensation S hereby al
wed to tax collectors for collecting the
ives levied on the assessment rolls, 10 be
nmpated on the Suns actually collected
ni pad into the state treasury. to wit:
q all parishes, except the city of New Or
arg scalIactots shaiI rcceive te- ner cent