New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-30

PUBLISHED BY AUTHORITY.
No. 73.
AN ACT

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 tn
funding Of the floating debt; to con
of the city of New Orleans, principal anG
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, adj
ditional to all taxes levied in the month Of
December. 1871, tor the purpose of defray
September, 80, 1872, and any Deficiencies
in the revenues Of tie city arising from
the over receipt of police warrants for city
taxes.
Sec. g 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 OIL
cial reference thereto, shall be denominated
the assessment rolls for 1872; the city taxes
levied December 10. 1871, shall be denomin-
ated the taxes of 1872, and the licences un
der ordnance No. 1929, 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
netwithst standing, which is hereby repealed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 bills,
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. 6. Be it further enacted, ETC., That
the said bills for additional police tax shall
be collectable from March 1, 1879, 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
single suit, with but one fee to the clerk and
Sheriff for their respective services. No
criers 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
tor police or other purposes, and whether of
one hundred dollars or over or under that
all or either of the district courts
for the parish of Orleans, excepting the
First and Second, are hereby expressly in
vested with jurisdiction, and justices of the
peace are hereby Invested of such iurisdic.
tion; provided, the Second District Court
may entertain jurisdiction of tax suits
against SUGGESTIONS. -
SEC. 8. Be it further enacted. ete.s That
If at any time any assessment made.fby or
under authority of the Council of the CITY
Of New Orleans shall be declared or be-
come void and without effect By reason of
non compliance with any formality or re-
luirement relative to the imposition of
taxes, then and in that case the
Council shall have tuli authority and power
by ordinance or otherwise to make a new
assessment in place of the assessment thus
becoming or being declared null and void
and to place the tax bills or certified ac-
counts in court and obtain judgment there
Fnr tor ty..n- 4ry~ -
time and in the manner provided for the
of city taxes. 1t being the true
intent and meaning of this law that the
city of New Orleans shall not lose the right
20 collect annual taxes by reason or on
account of any legal infOrmality.
SEC. g. Be it further enacted, etc., That
40 money shall be received or collected by
he city Of New Orleans, by any depart
nent, unless an order, bill, or receipt for
he same shall have been made out by the
of the proper department.,
md signed or countersigned by him, or by
ome person authorized by him and no re-
'eipt to any person for money, notes, or
lnything else taken by the city on account
# revenue, or on any other account, shall |
,e valid unless so signed or eOuntersigned. |
Sec. TO- Be it further enacted, etc., That |
t is hereby declared a felony to forge or !
alsely sign, fill up, alter, or utter, or pub |
ish as true any bill, certificate, receipt, &C |
cunt, or any part thereof, as given, made
ut. or signed by the Mayor or any Admin
strator Of department of the city of New |
orleans, or by any officer, deputy, clerk, or
Their person authorized by them or either
f them, and which may be given credence
0, or pass, or be received as genuine or au-
hOrized, and be calculated 20 deceive or de-
raud any holder, receiver, transferee,
ledgee, or other person. ANY person, upon
eng found guilty of such otfense, shall be
to imprisonment at hard labor
OF less than two nor more than twenty
ears.
Sec. H. Be it further enacted, etc., That
Ii taxes due and unsettled at the passage
t this act, or hereafter becoming due, are
ereby declared to be lien and privilege
pom the property assessed for the same,
D have priority over all other liens or priyi-
,ges. And against all other properties of
ne delinquent they shall have the force
nd effect of lien from the date of their
cling recorded in the mortgage office as
ereinafter provided.
Sec. IL. Be it further enacted, etc., That
> soon as practicable after the passage of
lis act, the Administrator of Public Ac-
ounts shall prepare registers of all taxes
ue and exigible. For the purpose of aid
g him in so doing, the Administrator of
nance, the clerks of courts, the Civil
heriff, and all attorneys and ex-officers,
,all turn over to him, for his temporary
se, all bills, accounts, writs and records in
leir hands; and for so doing, shall not be
ntitled to any fee. The Administrator of
ublic Accounts shall enter in duplicate
,gisters all the necessary particulars and
ates for recording and settlement of the
including interest and costs in
lrred. One Of said registers, for taxes of a,
III and previous years, with index thereto,
. shall deposit in the mortgage Office, and
70 deposit of said register and index shall
o due recording and inscription of the
IN and mortgage in said Office; and no fee
lall be allowed to the recorder of mort r
,ges for such inscription; but he shall be al
wed one dollar each for cancelinp the