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

clerk of the District Court. III anu ~. VIZ
nar;sh of -, do solemnly swear that We
have fully and faithfully assessed az p.,
sons and property in our parish 1or tno yeJmi
Is. that we have given due notice 10 al
taxpayers that we have cOmmenccu assess-
inc tLeir property, and have kept the ro1is
n,ser from the first day of August 10 tue
tiist day of September, and that We nave
made every possible effort to make saiu 90
sessment at a fair and full cash valuati9n;
to the best of our abilities. so help Us Oou'
Clerk District Court.
SEC. Al. Be it further enacted, etc. 1nat
the board of assessors in the city OF New
Orleans shall expose their rolls IRON .uo
frat day of August to the first day OF Sep
TENDER, and give notice in the ofncial JoUl
nal to all taxpayers in said city OF inc expC-
snre Of said rolls for said time, and notlIy
.hau, nf their readiness to correct all err0-
neous assessments They shall decide an
contested cases. and their decision shall De
final as to the valuations in said assessment
rolls ,u+
SEC. 49, &c it further enacted, etc., That
the board Of assessors for the city or New
Orleans shall make three copies OF their as
sessment rolls, as corrected, ON Ut ooioin
the first Monday in November. lney SSan
certify each copy according to1aw. Iney
shall deliver one of said copies to the Au-
ditor of Public Accounts. and one 10 the
Recorder of Mortgages, which he shall re-
tain among the records OF his Ofhce, ana the
other they shall deliver to the tax collector
through the Auditor OF Public accounts;
and the amount of said roll, which he snali
be presumed to have collected at the Perlou
when required by law to make his final set
Element with the Auditor OF Public Ac-
counts, shall be charged to said tax col
lectOr. nv
SEC. A.. Be it further enacted, etc, That
in case the sheriff recorder, or clerk OF the
court shall fail. neglect or refuse TO act as
a board of assessment, as herein dlrected,
on due notice thereof being gwen 10 the
Auditor by one of the board Of assessors,
his office shall be deemed vacant, and the
Governor shall appoint some person to act
in his place, and the person so appointed
shall hold his office for the unexpired term
of the person refusing to act.
SEC. 49, Be it further enacted, etc, Ihat
every tax collector or assessor who shall
fail TO deliver his assessment rolls by the
fifteenth day of November OF each year, or
to perform any other duty required OF him
by law. shall not be entitled to the commits
siOns allowed him as compensation Tor ser
vices under this act or any other law; and
his failure in this duty shall be deemed an
abandonment of his office, and the Auditor
of Public Accounts shall give immediate
vacancy otherwise occurring; and such APP
pointee shall. after being duly qualified,
Forthwith proceed to make description OF
property or assessment, as the case may De,
and the clerk, sheriff and recorder shall
make such valuation, after the notice here
matter required to be given, as soon as pos
| sible. and the rolls shall be returned to the
| Auditor Of Public Accounts as soon as they
| may be completed.
Gu, ia Ra II further enacted etc That
| the tax collectors outside of the city of New
| Orleans shall receive annually, as cOmpen-
sation for taking a descriptions taxable
property, five per centumv the
amount of taxes assessed s<ied
on such property. The y ~Sf
Assessors for the city Of New OrleA MaS
receive annually, as compensation ANS
iny an assessment of taxable propert
per centum on the amount Oftaxes assesses
or levied on such property. The poll tax
shall he no longer subject Of assessment.
The compensation 80 fixed shall [to] be paid
in the sa,ue manner provided by law. after
a copy of the roll, to be lodged with the
Auditor of Public Accounts, shall have been
received by him; provided, that no tax col
lector outside of the city OF New Orleans
shall receive less than three hundred dol
| lars nor more than two thousand dollars,
for performing the duties herein imposed on
him by this section. Each assessor for the
city Of New Orleans shall be allowed n pay
ment in advance upon his earnings. as such,
in the sum of two thousand dollars; and
such advances shall be payable to such
assessors respectively in two equal install
ments. one thereof on the first day of April,
and the other thereof on the first day of
July of each year; and the advances so made
shall be deducted from the compensation to
which said assessors shall be entitled on
their final settlement with the Auditor of
Public Accounts.
SEC 80 BE it further enacted, etc, That
after assessment rolls have been completed
and disposed of as herein directed, errors
of assessment may be submitted for cOrrec-
tiOn in the city of New Orleans, to the
State Board OF Assessors thereof, and in
each of the other parishes OF the State to
the eX Otficio assessors thereof, to wit: The
recorder. clerk and sheriff. And should any
party in interest make it appear to the salts
faction OF such assessors, or to a majority
of the members thereof, that an error was
committed and exists i'll any assessment
roll, they shall certify the same to the
Auditor of Public Accounts, who is hereby
directed to make the correction recon-
men,led. But nothing herein contained
shall be so construed as to authorize any
alteration of the valuations of property
already made according to law in such as
sessment rolls, or which would work q
diminution of the total amount of any
assessment.
SEC. 81. BE it further enacted. etc, Tha.
the clerk of the district court, the recorder
and the sheriff, in all the parishes of the
State, except the city Of New Orleans, shall
receive annually, as compensation fol
making assessment Of the taxable property
in their several parishes, the sum Of one
hundred dollars each, to be paid in thu
manner provided by law, after the copy O
the roll, to be sent to the Auditor of Publ,
Accounts, shall have been received by him
SEC 81. BE it further enacted, etc. That
the assessors and tax collectors in the cit,
OF New Orleans. and the tax collectors O
the other parishes of the State, and al
others herein named in connection with the
assessment and collection of taxes, shall b,
paid by the State Treasurer, on the warran
of the Auditor of Public Accounts, out o
any moneys in the treasury not otherwis,
appropriated.
SEC. So. BE it further enacted, etc. Tba
1t shall he the duty Of the tax collectors O
the different parishes Of the State, and o
the assessors for the city of New Orleans
in making their assessments for 1871. an,
every two years thereafter, to make an ac
curate enumeration of the youth of tbe;
respective parishes, between the ages of al,
anu twenty-One years, in each Of the schoo
districts into which the parishes NAV b
divided. which enumaro +;nu sl,n H., = \