The weekly Thibodaux sentinel and journal of the 8th Senatorial District. [volume] (Thibodaux, Lna. [i.e. La.]) 1875-1898, 1877-06-23

after his appointment, his office shall be
deemed vacant. ipsO facto, and shall be
at once filled, as directed by the laws Of
this Slate,
SEC "A. Be 1t further enacted. etc That
said tax collectors. before entering upon
the discharge of their duties, shall fur
nish bond in the sum above mentioned,
with security. conditioned for the faith
full performance OF their duties, the secu-
rites thereon, to he approved by the
parish Judge, and the president of the
police jury and the clerk of the court,
and in case they shall refuse or neglect
to act. the bond may be approved by
the Auditor of Public Accounts. said
bond to be recorded by the recorder i'll
the book of mortgages, and q duly Ger
|ritied copy of same to be transmitted by
the recorder to the Auditor of Pnblic
Accounts. under his seal # office. The
registry to operate IA legal mortgage.
lien and light of pledge on the property
aud parish provided. this section shall
not apply to any tax collector who has,
since the tenth day of January. Il thou
sand eight hundred and seventy sever
given bond in accordance with the then
cAlStluS law.
SEC. As. Be 1t further enacted. etc.. That
each tax collector shall, before entering
upon the duties of his office, take and
subscribe the oath OF office prescribed by
the constitution and laws Of this State,
and file a copy of said oath with the Au-
ditor of Public Accounts.
SEC. 46. Be 1t further enacted, etc. That
the Auditor Of Pablic ACCOUNTS shall
not recognize any tax collector until q
copy of his bond and his oath of office
shall have been filed in the Office of the
Auditor Of Public Accounts, and his
bond recorded Uerbdtim in the mortgage
office of the parish for which he is ap-
pointed rs above stated. But in c:;se the
recorder refuses. neglects or fails to rec
ord the said bond, OF the day the tell
der is made to him, it shall then be
sufficient for said tax collector to record
the same in the Office of any notary
public in the said parish. in order to be
recognized as such by the State Audi
tor; but it shall be the duty of said tax
collector to commence forthwith proceed
ings by mandamus, to compel said recor-
der to record the said bond as required
by law. And any recorder who refuses or
neglects. Or fails to record such bond on
the day of delivery Of said bond as
Aforesaid, for registry, shall be forth
with removed by the Governor, who
will then proceed to fill the vacancy.
Sec. AZ. BE 1t further enacted ect., That
it shall be competent for the Auditor,
president of police jury, or any taxpayer
of the parish wherein the tax collector as
aforesaid has qualified as above, if he
thinks the bond furnished by the tax col
lector as aforesaid insufficient. by reason
OF the insolvency of the securities there
on. OF should the security. become insult
%icient at any time after the bond, to
present Il petition to the district judge,
i'll chambers, who. after ten days notice
to the tax collector. shall pass umma-
rily thereon, and the finding otsaid Judge
that the said sucurity or securities are
inSolvent or insufficient. shall. ipso facto.
operate ii vacancy i'll said Office, unless
the said tax collector shall, within ten
days furnish Il new bond as required by
this act prOrided, that no Judgment. rem
dered us atOresai | shall discharge the Sc
cnrities for any ~malfeasance or neglect
Of duty of said tax collector. then. there
totOre, or thereafter committed. for the
time proceeding the furnishing and ac-
ceptanco OF the new bond as aforesaid.
SEC AZ. Be it further enacted, etc., That
the Auditor Of Public Accounts shall
have supervision over the tax collectors,
il; the performance of their duties AS
State tax collectors. and it is made the
duty of the district attorney, or d strict
attorneys pro tcmpOre, throughout the
State, TO act under instructions . the
Auditor ofPubIic Accounts. either in tes
ting the bonds Of tax collectors, or in
any other way that they may deem ne
crssary, and that may DO called for I'M
der the provisions of this act, and the
police juries shall have the same rights
of supervision, as far as the parish taxes
are concerned.
SEC. 40. Be it further enacted, ect.. That
the following compensation and fees, and
none other, shall be allowed tax collec.
tors for collecting the taxes levied OH the
, assessment rolls Lexcept the parish OF
!, Orleans) to be computed on the sums &C
tually collected, and paid into the treas
ury, viz The collector shall receive as
compensation for collecting all taxes. in
Guiding current and back taxes. to be
computed on the sums actually collect
ell and paid int the State Treasury,viz
On the first five thousand dollars ten pei
cent Oh all SUMS above five Thousand
dollars and not exceeding ten thousand
dollars, five per cent ; on all sums excee.
ding ten thousand dollars. three per CEN
+ -on all licenses ten per cent.-thc am
rates as the above to be allowed for the
collection OF parish taxes and licenses
collected and paid into the treasury, and
for every seizure twenty-five cents
where the property is actually seized
for every sale one dollar and fifty cen s
to be paid out of the proceeds of the sale
only, and in no ease by the State or pal
, ish they shall also be entitled 10 charg,
five cents per mile for each mile travel.
ed in making seizures of personal prop
l erty. the mileage actually and necessa
rily travelled to he computed Oh the dis
+ tance from the court house to the plac.
where the seizure has been made, ant
o'e dollar for writing and posting adrel
tisements of sales of property seized fol
non-payment of taxes when. advertise
ment> are made by publication in news
papers. the tax collectors shall make nt
charge therefor other than the printers
bill /; that tax collectors throughout the
State shall be entitled to collect parish
taxes and licenses, except in the parish
of Orleans, receiving therefor the SAM
fees as above provided, except that the
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