New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-27
PUBLISHED BY AUTHORITY.
AN ACT

AN All
To authorize the Council of the city of New
Orleans to levy . police tax; to regulate
levies Of taxes, the proceedings of tai
suits, and the Jurisdiction OF the distric
courts for the parish of Orleans in re
ference thereto; to define and punish for
gerry in certain cases; to authorize t.,
solidate. limit and provide for the deb
Of the city of New Orleans, principal ani
interest; to authorize tax. for the sup
port of the city government, and to estab
lish fiscal agency, defining its duties
and for the better enforcement of the col
lection Of all taxes.
SECTION l. Be it enacted by the Senate
and House of Representatives Of the State
of Louisiana in General Assembly convened
That the Council of the city of New Or
leans be and is hereby authorized and EN-
powered to levy and assess police tax, ad
ditiOnal to all taxes levied in the month Of
December, 1871, for the purpose of defray
ing the police expenses Of the year ending
in the revenues of tie city arising from
the over receipt of police warrants for city
taxes.
SEC. 2. Be it further enacted, etc., That
said levy shall be made and assessed &C
cOrding to the assessment rolls hOmOlogat
ed by the City Council December IL, 1871
which, for this purpose, and all future Off
cial reference thereto. shall be denominated
the assessment rolls for 1879; the city taxes
levied December 10, 1871, shall be denomin
ated the taxes of 1872, and the licences un
der ordnance No. 1893, Administration sc.
ries, shall be denOminated the licenses OF
1872.
SEC. 3. Be it further enacted, etc., That
the tax hereinbefore authorized shall not
exceed one half OF one per cent of the as
sessed valuation of the real, personal and
mixed property, according to the said rolls.
Sec. 4. Be it further enacted, ETC., That
said levy be made, any provision of section
seven of act No. AZ Of 1871 to the contrary
notwithstanding, which is hereby repealed
SO far as it may conflict with any provision
of this act.
Sec 5. Be it further enacted, ETC., That
the Administrator of Public Accounts shall,
as soon as practicable after the passage of
this act, cause to be made out the bills re-
quired for the collection of the tax. which
shall be signed by him, or person or per-
sons authorized by him SO to do. Or he
may consolidate the additional police tax
herein authorized with the former city tax
levies, and make and remake bills for the
same, either together or separately; all billss
whether of the present or said former levies
for the year 1872, to be signed by the Ad-
ministratOr Of Public Accounts, or by per-
son or persons authorized by him SO to do.
Sec 8. Be it further enacted, ETC., That
the said bills for additional police tax shall
be cOllectable from March l, 1872, to July
81, 1872, and exigible thereafter; and may
be sued together with or separately from
the other city taxes of the year 1872; pro-
vided no additional fee shall be allowed to
the Sheriff or clerk for the fact of there
being separate bills for different levies of
taxes or separate bills for different proper
ties of the same person; but the taxes of
each delinquent may be embraced in a
Sheriff for their respective services. No
,rier's fee shall be allowed in any tax suit
hereafter.
Sec. 7. Be it further enacted, etc.. That
For the purpose of all city tax suits, whether
or police or other purposes, and whether of
me hundred dollars or over or under that
mount, all or eitner of the district courts
or the parish of Orleans, excepting the
First and Second, are hereby expressly in
vested with jurisdiction, and justices Of the
,eace are hereby Invested Of such iurisdic-
ion; provided, the Second District Court
nay entertain Jurisdiction of tax suits
.gainst SUGGESTIONS.
Sec. 8. Be it further enacted, etc., That
at any time any assessment made by or.
lnder authority of the Council of the CITY
# New Orleans shall be declared or be-
ONE void and without effect by reason of
lOR- compliance with any formality or re-
Iuirement relative to the imposition of
taxes, then and in that case the
;ouncl shall have full authority and power
" ordinance or otherwise to make a new
in place of the assessment thus
'ec0ming or being declared null and void
md IN vlIaco the ia hills or oort;f;aI m
cunts in court and obtain judgment there
or, after publication for the length of
ime and in the manner provided for the
objection of city taxes. 1t being the true
ntent and meaning of this law that the
ity Of New Orleans shall not lose the right
0 collect annual taxes by reason or on
ccOunt of any legal infOrmality.
Sec. 9. Be it further enacted, etc., That
o money shall be received or collected by
he city of New Orleans, by any depart
lent, unless an order, bill, or receipt for
be same shall have been made out by the |
administrator of the proper department.,
nd signed or countersigned by him, or by
ome person authorized by him and no re-
eipt to any person for money notes, or |
nything else taken by the city on account |
revenue, or on any other account, shall |
e valid unless 80 signed or conntersigned. |
SEC. 10. Be it further enacted, etc., That |
is hereby declared a felony to forge or
'lsely sign, fill up, alter, or utter, or pub
sh as true any bill, certificate, receipt, ac-
punt, or any part thereof, as given, made |
traitor Of department Of the city of New
rleane; or by any officer, deputy, clerk, or
her person authorized by them or either
them, and which may be given credence
}, or pass, or be received as genuine or au-
lorized, and be calculated to deceive or de-
aud any holder, receiver, transferee,
edgee, or other person. ANY person, upon
cling found guilty of such offense, shall be
'ntenced to Imprisonment at hard labor
Dt less than two nor more than twenty |
ears.
Sec. IL. Be it further enacted, etc, That
i taxes due and unsettled at the passage
this act, or hereafter becoming due, are
ereby declared to be lien and privilege
pom the epr0perty assessed for the same,
have priority over all other liens or privi-
ges. And against all other properties of
e delinquent they shall have the force
I'd effect of lien from the date of their
ling recorded in the mortgage Office as
,reinafter provided.
Sec. H. Be it further enacted ETC., That
soon as practicable after the passage of
is act, the Administrator of Public Ac-
UNITS shall prepare registers of all taxes
,e and exigibIe. For the purpose of aid.
e him in SO doing, the Administrator of
nance, the clerks of courts, the Civil
leriff, and all attorneys and ex-oficers,
all turn over to him, for his temporary
q, all bills, accounts, writs and records in
cir hands; and for SO doing, shall not be
Titled to any fee. The Administrator of
lblic Accounts shall enter in duplicate
gisters all the necessary particulars and
ties for recording and settlement of the
counts, including interest and costs in
rred. One Of said registers, for taxes of
II and previous years, with index thereto,
shall deposit in the mortgage Office, and
g deposit of said register and index shall
Cue recording and inscription of the
n and mortgage in said office; and no fee