The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1873-03-29
Act for the Relief of Taxpayerss

An act Of the Legislature, approved
by Gov. Kellogg, March 14th, and which
is now a law, says:
That the delinquent taxpayers of the
State are hereby relieved from the pay
ment Ofinterest and penalties imposed
upon them for nOn-payment of taxes
when due; prOrided, hOUCrCr, that the
same are paid within ninety days from
and after the passage of this act, in de-
fault Of which all penalties and interest
to remain as heretofore.
The Solicitor of the State Auditor,
commenting on this law, says:
The act applies to all delinquent tax
payers Of every past year, no exception
whatever being made. 1t relieves such
delinquent taxpayers who pay their
taxes within ninety days after the pas
sage of the act from the payment Of the
" interest and penalties7 prescribed in
the revenue law of the State and the
various amendments thereto. They are
not, however, relieved from the pay
mcnt Of "cOsts and charges which have
accrued against their property in virtue
of any proceedings authorized OF re-
quired by law. Costs of suits, rcCOrda-
ton of delinquent lists, and fees for
Auditors certificates of redemption are
among the ''costs and charges which
delinquent taxpayers are not relieved
from paving by act No. 46. Of course,
it follows that costs of suits against de-
linquent taxpayers of 1870, as well as
of other years, must be paid by the de-
linquents themselves.
What are" interest and penalties is
clearly indicated i'll the acts prescribing
them and costs and charges, when pro-
vided for or mentioned, are specifically
and separately referred to. 1t can not
be assumed, unless specifically so stated
i'll the act, that the State intended to
pay costs which accrued through the
default of taxpayers, as 1T would be
doing if the latter were relieved from
the payment Of those c~oStsccthey must
be paid by somebody. If the State
remitting interest and penalties, il
would be discounting the delinquents
taxes to the amount Of those costs, anC
a special appropriation would be re
Quired to meet the deficiency-result!
which were evidently not contemplated
by the Legislature.
"Interest and penalties" cal not
therefore, be held to cover those cost!
| of the court and fees of officers which
have lawfully accrued against the de
linQuent, but only those amounts, VIZ
fifty per centum, twenty-five per cen
tum, which are mentioned i'll the law a
interest" o. penalties"
PAY Your TAxEs.-It is a bad TIM
of year to pay taxes, or rather money l
so scarce that paying anything just nov
i is q, task of more than ordinary effort
This applies to all who appear on tn
tax lists, whether in large OF small
amounts. But paid they must be, 0
the usual consequences will follow
Two DrOclamatiOns have been publishes
in regard to the payment Of taXes-On
by Gov. Kellogg urging the people t.
relieve themselves Of their obligation
to the State and one by Col. John Nc
Emery warning the people against S
doing. No attention need be paid t
the latter, as in reality, he is no NOR
than any other prominent citizen; AM
should any one be verdant enough t
be sWayed or influenced by any procla
nation Of his, he may suffer for his i'm
prudence. What we mean is sufficient
ly understood without going into part
culars. Kellogg is Governor Of tn
State of Louisiana and is so recognize
at. washington anu as long dS ne is 81
his authority must be respected an
obeyed. All taxes paid to his REGULAR
appointed Collectors, when properly as
sessed, are clear acq~uittances agains
the parties paying them and they car
not be collected a second time undo
any Dretext whatever. This plain fax
cannot be gainsaid by the most ardeT
admirer of the McEnery administrator
LII a0d IL Is in fact the whole piSt and SUl
) stance of the matter. Therefore "
urge attention to the demands of til
!. Collector which will be made in a fe'
{ days, and all those now owing taxt
will do well to liquidate their indebted
ness to the State and parish within IL
! time limited by law. Much troubl
vexation and expense may thus /
avoided-[Sugar Planter.