New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-03-15

l
son assessed for taxes within his par
ish or district has become insolvent, or lett
the parish or district, without leaving sum
Gent property to pay his taxes, the Auditor
| of Public Accounts shall credit SAID tax
collector with the amount OF SAID taxes;
and whenever any tax collector III any OK
the other parishes OF the State shall make
it appear to the satisfaction Oh ',ie recorder r'
of his Parish that any person assessed for
| taxes in his parish has become lnsolvent or
left the uarish without leaving sufficient
property to pay his taxes, and the parish
recorder has certified the same to the Au-
ditor of Public Accounts, with the lists OF
persons SO taxed. and tie amount due, the
| Auditor OF Public Accounts shall credit
said tax collector with the amount OF said
| taxes.
SEC. -. BE it further enacted. etc, That
within the first five days Of every month IT
| shall he tie duty OF the tax collectors Ill
and for the city Of New Orleans to have
| their respective accounts settled Tor 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 :he
said tax collectors shall make and transmit
| to the Auditor of Public Accounts q state
ment whether they have or have not col
lected any taxes or licenses within the pre-
ccding month, and with au oath taken ana
subscribed appended thereto. that the same
| contains Il faithful account of all taxes col
| lectcd and the amount received. II any,
from licenses to persons pursuing trades,
professions or taxed occupations; and IL
shall be the duty OF the several tax collect
ors OF the other parishes OF this State to
| have their accounts settled, and to make
payment and statement. as hereinbeforc
prescribed. within the first ten days OF
April. July and October, respectively, for
ali taxes collected and moneys received for
licenses for the preceding quarter, and such
PAYMENTS and statements. for the last quar-
ter, snail lie made at the time prescribed
III the iina! settlement of the year. Ile
amount of parish taxes collected shall he
paid and accounted for quarterly, IL like
manner. 10 the parish treasurer
SEC. IS. lie it further enacted, etc, That
all tax collectors shall make their fual set
tlclneu. with tie Auditor of Public Ac
counts within ten days after the tenth day
OF December of each year, and any coliec
tor failing 10 comply with this section shall
be proceeded against AS provided by law.
SEC. a. BE it further enacted, etc. THAI
If ANY tax collector shall fail or neglect Il
make Il settlement, as provided for by law
he shall forfeit the commission allowed hin
by law. and interest at the rate OF two pei
cent FER month on the sum withheld. to bt
computed from the time the same ought Il
have been paid until actual payment: an,
the Auditor of Public Accounts shall charge
said delinquent accordingly, and immedi
ately after such delinquency shall occur re
Gure the district attorney of the district OF
parish wherein such tax collector may PEI
form his functions. or the Attorney General
in the parish of Orleans. to proceed a@alns!
such collector and his sureties, by rule. be
fore any court Of competent jurisdiction
after three DAYS notice. for the recovery OF
the amount due by the tax collector. III,
suit shall have precedence on the dociie
of the court. whenever it may be instituted
over all other cases. And any tax collector
who. having made his monthly or quarterly
settlement as provided for Ill this act. or an,
other act. shall fail immediately TO pay The
amount SO ascertaincd to be due into tn.
State treasury. and obtain the Treasurer:
receipt therefor. shall. i'll addition TO III,
forfeiture of commission and interest a.
aforesaid. be sunifct to The penalties herein
after provided for e,nbcZzlement, ana I,
removal from Office.
SEC 50. Be il further enacted. etc. TIa
the Attorney General or district attorney
collecting money hv virtue of the proceed
ing contemplated i'll the preceding section
or by any other law now III force, or tina
NAV hereafter be enacted. shall receive tiv,
Der centum ON the amount thereof. Whcl.
not otherwise provided. as coinpensati"l
for collecting and paying the same into th'
state treasury, and any district attorney
failing or refusing to return SAID money Il:
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 o
fraud and breach OF trust. he shall. upon
conviction. have his name stricken from the
roll ut attorneys, and he prohibited evel
afterward from practlclng law IL tni'
State.
SEC 81. BE il further enacted, etc, Tia
in case Of death or absence OF any tax col
lcctor or OF MS failure, from any cause. I,
paw the taxes into ,ir treasury within til,
period prescribed by LAW for the final set
Element his securities shall be authorized 4
take into their possession the list Of tn,
taxes remaining unpaid. and shall collec
the same i'll the same manner as the SaIt
tax collector might have done. Until his sue
ces>or is appointed and qualified. when th'
securities shall immediately make Il tina
settlement with the Auditor of Public
Accounts, as provided by law tor the settle
mcnt OF tax collectors.
SEC So BE il further enacted. etc. Tina
the Governor shall have power TO remove
from Office any assessor OF collector. upon
satisfactory proof made to him OF neglI
gence. incompetcncy. or official meconduc
OF the sane
SEC. 81. BE it further enacted. etc. Tina
any tax collector. or person collecting. ol
attempting to collect. any licenses or taxes
in the name OF the State of Louisiana. with
out having daily qualified and given bono
| in accordance with law, or without BEN:
lawful authority to do SO, shall be subjec
| TO a tine OF not less than one thousand dol
lars nor more than five thousand dollars
and to be imprisoned not less than two. MOI
more than tive years at hard labor. 1t shal
be the duty of the Attorney General i'll I'll,
city OF New Orleans. and of the district at
torneys in other parishes of this State. upOI
information from the Auditor of Public Ac
counts. TO prosecute all such cases III thel
respective parishes or districts. for which
fee of fifty dollars upon each conviction
shall be paid to the attorney prosecuting.
SEC 81. BE it further enacted, etc, Tina
| all outgoing tax collectors. except those II
the city of New Orleans, Shall hand owe
to the recorders of their several parisIIc
tlleir lists OF all unpaid or delinquent take
as soon as they retire or are removed iron
the Office of tax collector: and all outgoin:
tax collectors for the city OF New Orlean
shall. without delay. hand over their reSpec
tive lists of delinquent or unpaid taxes t
the Auditor of Public Accounts, WHO sinai
deliver them to the newly appointed ia!
collectors as soon us they are qualified az
cording to law for offering upon the dutie
Of tax collectors. In the several parishc
of the State, other than the city 81 NeN
Orleans. tie recorders SHALL deliver TO TIL
newly appointed tax collectors the deiln
; uuent or unpaid tax lists which were depo,
tied with them by the outgoing tax cclleC
, tors, on the order ot the Auditor of Publ
Accounts. certfvin. that said collecto!
lave qualified in accordance with law
Su.h l.liuuuept lists shall ne handed ONp