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

the city of New Orleans shall be- allowed
payment in advance upon his earnings. "a
such, in the sum of two thousand dollars
and such advances shall be payable to sue
assessors respectively in two equal install
t ments, one thereof on the first dav of Apri
0 and the other thereof ON the first day {
, July of each year and the advances S
l made shall be deducted from the compen
sation to which said assessors shall be en-
titled on their final settlement with the Au
ditor of Public Accounts.
Sec. 50 Be it further enacted, ETC., Tha
after assessment rolls have been completes
and disposed of as herein directed, error
? of assessment may be submitted for cor
rection, in the city of New Orleans, to tn
State Board of Assessors thereof, and il
each of the other parishes Of the State t.
Z the ex officio assessors thereof, to-wit
The recorder, clerk and sheriff And shonls
any party in interest make it tappear to tht
satisfaction of such assessors, or to major
ity of the members thereof, that an erro
was committed and exists in any assess
ment roll, they shall certify the same t
the Auditor Of Public Accounts. who i:
hereby directed to make the correction rec
commended But nothing herein contained
shall be so construed as to authorize an,
alteration of the valuations of pr perty
already made according to law in such as
sessment rolls, or which would work Il
diminution of the total amount of any
assessment. .@ssts r.. .. ..-" T.
SEC. 81. Be it further enacted, ETC., Thai
the clerk ofthe 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 for max
ing assessment Of the taxable property
in their several parishes, the sum Of one
hundred dollars each, to be paid in the
manner provided by law, after the copy OF
] the roll, to be sent to the Auditor OF
! Public Accounts, shall have been received
by him.
Sec 50. Be it further enacted, etc, That
the assessors and tax collectors in the city
of New Orleans, and the tax collectors of
the other parishes of the State, and all
others herein named in connection with the
assessment and collection Of laxes, shall be
paid by the State Treasurer, on the war
rant of the Auditor of Public Accounts out
of any moneys in the treasury not other
wise appropriated. @~-* S@ a<@2
! Sec 53 Be it further enacted, ETC., That
it shall be the duty of the tax collectors of
| the different parishes Of the State, and of
| the assessors for the city of New Orleans,
| in making their assessments for 1871, and
| every two years thereafter. to make an ac-
| curate enumeration Of the youth Of their
respective parishes, between the agrs Of
six and twenty -one years, in each of the
school districts into which the parishes
may be divided, which enumeration shall
| be made at the time Of the listing of the
property for the assessment Of State taxes.
| The tax collector or assessor shall make
out duplicate lists of the enumeration so
| made, and deliver one to the treasurer Of
the parish board of school directors, and
the other he shall Immediately transmit to
the Stale Superintendent of Public Educa-
ton. He shall receive compensation of
three dollars for every one hundred chill
dren so enumerated, to be paid out of the
current school fund, when he shall present
to the Auditor a receipt from the State
Superintendent for such list of enumeration.
COLLECTION OF TAXES
SEC 54 BE it further enacted, etc, That
each tax collector shall. from time to time
procure from the Auditor of Public Ac-
counts as many blank licenses for trades,
professions and occupations, bearing the
signatures of the Auditor of Public Ac-
counts and State Treasurer, as there may
be, or are. likely to be, persons in his parish
or district pursuing such taxed trades, pr -
fessions and occupations; and for that pur-
pose shall present to the Auditor Of Public
e. .oI
| required, and receipt for the same and the
Auditor of Public Accounts shall furnish
sufficient number of blank licenses for
that purpose. Evidence Of the payment Of
any other taxes On trades, professions and
occupations imposed by this act will only
be the appropriate form of license, signed
bv the Auditor and Treasurer, as aforesaid,
and procured, filed up and signed by the
tax collector lawfully issuing the same.
And it shall be the duty of each person
carrying on trade, profession or occupa-
ton liable to tax as aforesaid, to hang up
the license therefor in conspicuous place,
visible to all, in his place of business. And
any person neglecting or refusing so to
exhibit his license, in manner aforesaid
shall pay fine Of twenty dollars for each
contravention. s"@ - =
SEC 55. Be it further enacted, etc, That
every tax collector receiving the ass, ssment
rolls shall proceed to collect the taxes
therein mentioned. For that, purpose
each tax collector, outside of the city of
New Orleans shall give twenty days pub
lie notice to each taxpayer, resident in his
parish, Of the place or places in his parish
at which he will be present, from the hours
of nine o'clock A. NJ. to three o'clock p
NJ, Of each day, for the purpose of receiv-
ing from all persons indebted for taxes and
licenses. Each tax collector in the city of
New Orl, ans shall, by twenty days publ
cation in the official journal, in the manner
provided for judicial advertisements give
public notice of the place at which he will
be present from the hours Of nine o'clock |
A. M. to three o'clock 2. M., : for the pur-
pose Of receiving payment from all persons |
indebted for taxes. Such collections shall |
begin on the first day of February Of each
year, after which delay of twenty days, as
aforesaid, the property Of any person,
whether resident or resident, who
shall have omitted or neglected to pay his
or her taxes, shall be, liable to be dealt |
with as hereinafter provided. And it shall
be the duty of every tax collector through
out the State, after having received assess
ment roll, to add to the list of assessment,
and caused to be assessed, by two compe-
tent persons, any taxable property omitted
ia. the list; and he shall proceed to collect
The tax due thereon Id the same manner
Us in other cases. & x.sg.ss4 ss
Sec So. Be it further enacted, etc, That
IN all cases of neglect or refusal to pay
Ll,ass. -nE |