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

quent or unpaid tax lists which were demos
tied with them by the outgoing tax colec-
tors, on the order of the Auditor of Public
Accounts, certifying that said collectors
have qualified in accordance with law.
Such delinquent lists shall be handed over
y as aforesaid by snch outgoing tax collectors
within one month frcm the DAY wh~n their
successors were duly qualified under a
penalty of one thonsand dollars and the
said penalty shall be sued for and collected
. by the Attorney General in the city of New
Orleans, and by the district attorneys in the
other parishes Of the State, from the tax
collectors so offending, upon information
from the Auditor Of Public Accounts.
Sec 95. Be it further enacted, etc, That
the recorders Of mortgages of the several
parishes OF this Slate are hereby authorized
= to cancel all bonds and mortgages regis
. tered against tax collectors or assessors
and their securities, upon the production Of
a certificate from the Auditor of Public Ac-
counts, of their having paid into the State
treasury all moneys collected by them, BY
virtue of their offices aforesaid, and for the
faithful collection whereof the bonds or
mortgages, as the case may be, were given :;
or ior the faithful performance of their dr.
|
ditor of Pubic Accounts that they have full
filled said duties in accordance with law !;
provided that the Auditor Of Public Ac-
counts shall not give quietus to any col
lector until he is satisfied that the delin-
quent list returned is correct provided.
further, that no judgment of any court of
this State shall have the effect of giving
such quietus to, or Of cancelling the bonds
or mortgages registered against tax COL
leclors or assessors, in their said capacities,
unless the certificate of the Auditor, fully
releasing such tax collector from the obli-
cations Of such bond or mortgage, is FIRST
obtained and produced in such court.
SEC. So. Be it further enacted, etc, That
| the tax collector shall be collector Of ali
parish taxes, and shall have the same power
to enforce the collection of parish taxes as
of State taxes. The lax collectors through.
out the State shall receive the same rate of
commission for collecting the parish taxes
that is precribed by law for the collection
Of State taxes.
SEC. 81. Be it further enacted, etc, That
whenever any person charged with the
collection of parish taxes shall fail to
paw over the taxes collected by him within
thirty days after being required to do SO BY
the police jury or other parochial authority,
he shall be subject to the same proceedings,
! penalties and forfeitures as are prescribed
against him for his non-payment Of State
| licenses or taxes.
| Sec. So. Be it further enacted, etc, That
| the fiscal year shall begin on the first day
| of January and end on the thirty-frst day
of December of each and every year. and
| it shall be the duty of the State Treasurer,
Auditor of Public Accounts, superinten.
dent of Public Education and all other Of.
fcers charged with the receipt, expendi-
| ture or safe keeping of the public moneys,
| to make detailed and accurate statement
| of their respective accounts to the Governor
| of the State on or before the third Monday
of January of each and every year, to be by
| the Governor submitted to the General AS
sembly with his annual message.
Sec 80. Be it further enacted. etc. That
an inspection and thorough examination
| shall be had Of the State treasury.
whenever deemed necessary, by commit
tee of the General Assembly, or the H.
nance committee ofeither House thereof, an.
| thorized by resolution for that purpose.
And it shall be the duty of the Governor at
least once 'nevery three months, or oftener
if in his opinion che public interest reouire
it, TO appoint some competent and trust
worthy accountant of the highest ABILITY
and skill, who shall immediately
without previous notice Or it4tiuation
of such intended examination and in.
spection, proceed to make thorcurh ex,
animation of all the books, vouchers ac-
counts, records, bonds, securities. claims.
assets and effects, which are or sftould
be in the treasury. and shalt eount
all moneys in the treasury, or de-
posted in the proper depository to
the credit of the State Treasurer as s,ch
and compare the books, vouchers, accounts,
records, etc, with those Of the Auditor OF
publicSAccounts. all of which It is hereby
made the duty of the Auditor of Public Ac.
counts to place at their disposal on demand.
The State Treasurer shall, upon demand,
submit to the inspection of such accountant,
or to The committee Of the General Assem-
bly,, or of either branch thereof all his
books, vouchers, accounts, records and
other papers, together with afl vaults; safes,
rooms or other apartments of his Office.
The Treasurer, or the Auditor OF Public
Accounts, or any Of the clerks Of either,
may be sworn by any Of the persons making
the examination, either Of whom is hereby
authorized to administer oaths for that pur-
pose. They shall answer all questions pro,
pounded by such examiners, or either of
them, touching the condition of the treas
ury, and such examiners, whether appoin-
ted by the General Assembly, OF either
branch thereof, or by the Governor, are
hereby empowered to compel the attend
ance OF witnesses, send for persons and pa.
pers, and punish for contempt, in the same
manner as courts Of record. If on count
ing the money in the treasury and to the
credit OF the Treasurer as such, in the de-
pository Of the State funds, and making such
examination, there shall be found the full
sum required by the accounts Of the Audi
tor, as well as the accounts, books and legal
vouchers OF the Treasurer, together with
all the other property, bonds, securities,
claims, assets and effects bel longing to the
State, and which should be in the custody
and possession of the Treasurer, the
said accountant shall certify the
same over his official signature, in writing.
in quadruplcate, one of which certificates
shall be recorded in the books of the Treas
urer, and by him fled in his office, and
one shall be recorded and filed BY the Au-
ditor, and one shall be furnished to the
Governor, in the executive office, and be re.
corded and filed therein and the account-
ant SO appointed on performing the duties
herein required, shall be paid BY the Gov
ernor, out Of bis contingent fund. for bis
services, such compensation, together with
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