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

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required by law, twenty-five cents ft
each notice, and two dollars for eac
seizure made Or suit brought
SEC. rs. Be it further enacted, etc, Tbs
whenever any tax collector in the CITY {
New Orleans shall notify the Auditor {
Public Accounts that any person assesse
for taxes within his parish or district ha
become insolvent, or left the parish or dis
trict, without leaving sufficient property t
pay his taxes, the Auditor of Public Ac
counts shall credit said tax collector wit
the amount of said taxes; and wheneve
any tax collector in any of the other par
ishes of the State shall make it appear +
the satisfaction Of the recorder of his paris]
that any person assessed for taxes In hi
parish has become insolvent OF left tn
parish without leaving sufficient propert,
to pay his taxes, and the parish recorde
has certified the same to the Auditor o
Public Accounts, with the lists of persons
so taxed, and the amount due, the Audito,
Of Public Accounts shall credit said ia,
collector with the amount of said taxes.
SEC. n. Be it further enacted, ETC., Tha
within the first five days of every month i
shall be the duty of the tax collectors ir
and for the city Of New Orleans to have
their respective accounts settled for al
taxes collected or moneys received on ac-
count of the State during the preceding
month, and to pay the same over to the
State Treasurer; and for that purpose the
said tax collectors shall make and transmit
to the Auditor of Public Accounts state
ment whether they have or have not COL
IL
cedine month, and with an oath taken and
subscribed appended thereto, that the same
contains faithful account of all taxes col
lected and the amount received, if any,
from licenses to persons pursuing trades,
professions or taxed occupations; and il
shah be the duty of the Several tax colcc
tors of the other parishes of this State to
have their accounts settled, and to make
payment aad statement, as hereinbefore
prescribed, within the first ten days of
April, July and October, resLectively, for
ali taxes collected and moneys received for
licenses for the preceding quarter and
such payments and statements, for the last
quarter, shall be made at the time pre-.
scribed in the final settlement of the year.
The amount Of parish taxes collected shall
be paid and accounted for quarterly, in
like manner, to the parish treasurer
Sec. 7s. Be it further enacted ETC., That
all tax collectors shall make their final set
tlement with the Auditor of Public Ac-
counts, within ten days after the teuth dav
of December, of each year, and any collec-
tor falling 10 comply with this section
shall be proceeded against as provided by
law.
SEC. r. Be it further enacted, etc, That
if anv tax collector shall fail or neglect to
make a settlement, As provided for by law,
he shall forfeit the commission allowed him
bv law, and interest at the rate Of two per
cent per month OF the sum withheld to be
computed from the time the same ought to
have been paid until actual payment; and
the Auditor Of Public Accounts shall
charge said delinquent accordingly, and
Immediately after such delinquency shall
occur, require the district attorney of the
district or parish wherein such tax collec-
Tor may perform his functions, or the At
torney General, in the parish of Orleans, to
proceed against such collector and his
sureties, by rule, before any court of COM
petent jurisdiction, after three days notice.
for the recovery OF the amount due bv the
tax collector, The suit shall have prece-
dence or the docket of the court, whenever
it may be instituted, over all other cases.
And any tax collector who, having made
his monthly or quarterly settlement rs
provided for in this act, Or any other act,
shall fail Immediately to pay the amount so
ascertained to be due into the State treasu-
ry. and obtain the Treasurer's receipt there
for, shall, in addition to the forfeiture of
commission and interest as aforesaid. be
subject to the penalties hereinafter provided
for embezzlement, and to removal from
office.
Sec. 80 Be It further enacted, etc, That
the Attorney General or district attorneys
collertin money by virtue of the proceed
ing contemplated in the Pre- ceding section,
or hv any other law now in force, or that
may hereafter be enacted, shall receive five
per centum on the amount thereof, where
not otherwise provided, as compensation
for collecting and paying the same into the
State treasury, and any district attorney
failing or refusing to return said money as
soon as collected, into the State treasury
shall>be subjected to criminal prosecution,
and in addition to the penalties already
provided by law for the punishment of
frand and breach of trust, he shalt, upon
have his name stricken from the
roll of attorneys, and be prohibited ever
from practicing law in this State
SEC. 81. Be it further enacted, etc, That
in case of death or absence of any tax col
lector, or his failure, from any cause, to
ray the taxes into the treasury within the
period prescribed by law for the final set
IIcment; His securities shall be authorized
10 TAXI into their possession the list Of the
taxes remaining unpaid, and shall collect
The same in the same manner as the said
tax collector might have done until his
is appointed and qualified, when
he securities shall immediately make a
final settlement with the Auditor of Public
Accounts, as provided by law for the settle
nent Of tax collectors.
SEC 81. Be it further enacted, etc, That |
he Governor shall have powar to remove
rotTi office any assessor or collector, upon |
satisfactory proof made to him of negi- !
,ence, ilicolnpetency, or official misconduct |
If the same. ...-i.
SEC. 49, Be it further enacted. ETC., That |
my tax collector. or person collecting, or |
to collect, any licenses or taxes,
n the name of the State of Louisiana, with |
,ut having duly qualified and given bond
n accordance with law, or without being
awful authority to do SO, shall be subject
o fine Of not less than one Thousand dol
ars, nor more than fve thousand dollars,
nd to he imprisoned not lass than two, nor
more than five years at hard labor It |
hall be the duty Of the Attorney General
n the city of New Orleans, and of the dis.
.ict attorneys In other parishes of this
,tate nnnn .Ilfnr1rlaiinn from The Auditor Of |