The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-04-23

the faithful performance Of their duties as
collectors. when certified by the Auditor
OF Public Accounts and presidents OF
police uries that they have fulfilled said auties
In accordance with law proosde0 ina. tne aa iin
iuries shall not give certificate Of discharge to
any collector until he III satisfied that the deiin-
-u,1ent list returned il correct; YToDsded Jutter
have the effect Of giving such discharge to, or
of cancelling the bonds or mortgages register ca
against tax collectors or assessors IN their sald
.cspacities unless the certificate OF the Auditor
and the president Of the police jury fully reieas
Ing sr,ch I'M collector from the obligations OF such
bond OF mortgages il frat obtained and produced
in such court.
the tax collector shall be collector OF all parish
taxes, and shall have the same power to enforce
the collection Of parish taxes as OF State taxes
The tax collectors, throughout the State, shall
receive the same rate Of commission for collecting
the parish taxes that IL prescribed by INV Tor tne
collection OF State taxes.
SEC, 49, Be ii further enacted, etc., That the
Auditor shall furnish the tax collector with Q
blank book. numbered from page 70 page, 4 dupl-
cate whereof the Auditor shall transmit TO the
treasurer Of each parish. The tax collector shall
write in said book the name and amount paid Tor
State or parish taxes, and in the monthly setne-
ments with the parish treasurer. by the tax col
entries in said tax collectors book into
the duplicate kept In bis possession;
he shall write In said book certificate showing
the amount entered therein, and within the hrst
ten days OF April, July and October, as we'll o.
between the tenth and twentieth OF December OF
each year, transmit to the Auditor o sworn state
nent of the said book, which statement II shall
be the duty Of the Auditor to compare with the
account rendered by the tax collector. In case
of any failure OF the tax collector to keep said
book, as above prescribed, he shall be. upon COM
plant, dismissed from office. and shall be liable
TO fine ana imprisonment, at the discretion OF the
III
ing to transcribe, certify or transmit, as above
provided, shall incur penalty Of two thousand
dollars; any false swearing by the SAIL parleh
treasurer TO constitute the crime OF perjury, 70
be punished as directed by the criminal laws OF
this State. ~ .
SEC 70. BE it further enacted, &C., That the
State tax collectors, on behalf OF the state ana
parish authorities, and the municipal authorities
OF the various towns and city governments
throughout the State are hereby authorized ana
empowered 10 receive payment from any persons
other than the party in whose name the property
has been asse sed, OF any taxes oemanuaoie Dy
such State parish municipal corporations, after
the expiration OF sixty days alter the SAID lax
shall have become due and exigibe, and to sub
rogate the payee OF the same to oil the rights,
liens and mortgages OF the said State, parish or
municipal corpo. ation, incident to or growing
out OF such tax aud its record in the ofiic re-
CURED by law, without prejudice TO any privileges
or mortgages the State, parish or municipal cor
poration for other taxes, or those that may pc
rogaton shall only take place with the consent OF
the owner or the party in whose name the prop
4erty was assessed
Sec. 50. BE IL further enacted, etc., That the
fiscal year shall begin ON the first day OF January
aud end on the thirty-irst day OF December Of
each aud every year, and 1t shall be the duty Oh
the State Treasurer, Auditor OF Public Accounts,
Superintendent of Public Edu cation and all other
officers charged with the receipt, expenditure or
safe keeping OF the putlic moneys, to make de-
tailed and accurate statement of their respective
accounts to the Governor OF the State on or be-,
fore the third Monday OF January OF each and
every year, to be by the Governor submitted to
the General Assembly.
SEC. 81. BE further en- acted, etc, That an in
spection and borough examination shall be had
of the State treasury whenever deemed neces-
cary by committee Of the General Assembly,
or the Finance Committee Of either house there
of, authorized by resolution for that purpose;
si1ati lie tie duty ef the aeverneF, at least
once In every six months, or oftener Il in his
opinion the public interest require it, to appoint
some com peent and trustworthy accountant, OF
the highest ability and skill. who shall immedi.
ately, without previous notice or animation OF
such intended examination and inspection, pro-
coed to make a thorough examination ofall the
books, vouchers, accounts, records, bonds,
securities. claims, sssets and effects which
are or should be in the treasury, and shall
count all moneys in the treasury, or deposited in
the proper depository to the credit OF tho state
Treasurer, as such, and compare the books,
vouchers, accounts, records, ETC., with those
q
which it is hereby made the duty OF
the Auditor of Public Accounts place at they
disposal ON demand. The State Treasurer shall
upon demand, submit to the inspection OF such
accountant, or to the committee OF the General
Assembly, or Of either bransh thereof, all his
books, vouchers, accounts, records and other
papers. together with all vaults, cafes, rooms or
other apartments Of his Office. The Treasurer or
the Auditor of Public Accounts, or any OF the
clerks OF either may be by any Of the persons
making the examination, either OF whom is hereby
authorized to administer oaths for thst purpose.
They shall answer all questions propounded by
said examiners, or either OF them. touching the
condition Of the treasury, and such examiners
whether appointed by the General Assembly OF
either branch thereof, or by the Governor are
hereby empowered to compel the attendance oil
Witnesses send for persons and papers. LIZ, on
counting the money in the treasury and to the
credit OF the Treasurer, as such, the depository
OF the State funds, and making such examina-
ton, there shall be found the full sum required
counts, books and legal vouchers Of tire Treasurer,
together with all the other property, bonds,
securities, claims, assets and effects be-
longing to the State, and which ehould be
Treasurer, the said accountant shall certify the
Same over his official signature in writing
in quadruphcate. one OF which certificates shall
be recorded in the books OF the Treasurer, and
by him filed in his Office, and one shall be record
ed and filed by the Auditor, and one nhall be fur
nished to the Governor, in the Executive office
and be recorded and filed therein; and the &C.
,countapt so appointed, on performing the duties
herein required, shall be paid by the Governor
out of his contingent fund for his services su b
compensation, together with his necessary travel
ing expenses, j. any there should be, as the Gov
ernor may deem just and reasonable proplded
the time occupied in any such examination shall
not exceed twenty days after the first examina.
ton mad, and the travelling expenses shall be
whatever he shall have actually expended, Of
which he shall furnish detailed state
ment; and every certificate, as here
in provided shall also contain
statement OF the exact amount of money &c
found and counted in the treasury, or Deposited
in the proper depository, to the credit of ths
State Treasurer as such, and the exact amount
belonging to each particular fund, together will
q schedule of all other property OF the State, as