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


provided, the assessor hail call to his Assistance
two property owners TO aid him In making prop
er aud fair assessment and valuation oil said
property.
eHo. III. Be 1t further enacted, ETC., That the
assessors shall complete their assessment rolls on
OF before the fifteenth Of August, in each and
every year. and shall alfix to the same q ceftif-
cate Under oath, TO be taken before any justice
Of tile peace, in the following words II. A, Bl dc
solemnly swear, or affirm, that have set down In
the above assessment rolls the names OF all the
taxable persons residing within my parish o.
assessment district. and all the real estate and
other taxable property situated and being In the
parish or district tas the case may BEL according
to the best OF my information, and that have
assessed the same at it's cash yaue as aseertained
according 10 law. and the said assessment roll
contains true statement of taxable personal
estate OF each person named IN the roll, as aseef
tanned, according to law, and that have IN all
cases, where practicable, Intercepted on oath or
affirmation each person marked in the role aud
assessed for property III the form provided by
law"
SEQ 2s. Be il further enacted, ETC.. That The
assessment role, thus certified by afiidavits,
shall on or before the fifteenth day OF August, be
delivered by the assessor 10 she recorder OF the
parish, and the recorder with whom the roll
shall he lodged shall endorse upon 1t the time
when IL was received. The assessor shall imme-
diately give notice, by advertisement in news
paper published In said parish, and when there s
ing on the court. house door and two public places
In each parish. that he has lodged hiH assess
ment roll with the recorder in order that any
person aggrieyed by such assessment may appeal
aud have the same corrected. II found incorrect.
REU 40. Be il further enacted, etr.. That any
person conceiving himself sggrieved by any a.
sessment may, within thirty days after 1T shall
have been delivered and advertised as required
In the preceding section, make an appeal, in
writing, TO the assessor, stating particularly the
AItnt. trL, a r1enr n a
and adjudge his case, as provided in sections Eve
and fif .een OF this act.
BHo. 81. BE IL further enacted. ETC.. That the
assessment in said rolls, after the expiration OF
the thirty days Aforesaid, II no appeal be made
therefrom. as above provided, shall be fihal and
conclusive as regards the rate of assessment
therein fixed.
sEo. 81. Be Il further enacted etc, That dur
ing The exposing If the role as aforesaid. 1t The
tax collector, or the Auditor of Public Accounts,
or president OF police jury, or any other
citizen, thinks that the assessment made by
sad assessor in said rolls is sexual or defective
by reason Of the under apprasement of any prop
ertv, ii shall be the duty OF said Auditor OF tag
collector or president Of ,lioe jury, or any citi-
zen. to make complaint thereof, after notice to
the parties in interest. the ass sor shall be re-
quired to call to his assistance ~, taxpayers one
to be chosen by the complainant and one by the
taxpayer assessed, and in case OF disagreement
they shall call third party to act as umpire.
under oath, shall ailege that gross justice has
been done TO him, in which case an appeal shall
lie to the courts. all such cases shall have prefer
enee and be tried summafily, and In chambers by
rule, and the court shall, in rendering the judy
ment. ASSESS ten per cent damages on the
amount of taxes against the party complaining,
il this appeal be deemed frivolous
SEC. %. BE II further enucted etc. That IL
shall be the duty OF the assessor to enter such
corrections on the assessor mt roll.
d., Ia t,Jb MI. Nat
or before the tenth day of November Of each
year, after the assessment IL completed az afore-
said, the assessor shall make three fair and COR
rect copies Of the assessment roll OF their re-
speetive parishes one shall be immediately for
warded 10 the Auditor OF Public AoCeunts, one
he shall deposit with the record ", with the de.
scrip i've Toll. and the other he shall deliver to
the tax collector ON the order of thu Auditor of
Public Accounts,
SEQ 81. Be il further euueted etc., That the
State aud parish taxes ehall be extended upon
each OF the copies of the roll o be delivered to
the recorder and TO the Tax collector.
sEo. 35. Be IL further enacted etc,. That the
rolls made up 40 aforesaid shall serve ~ the a..
sessment rolls for the State. paroehial aud mu.
njepal taxation for the year they are made aud
three years thereafter probided, that IT shall be
the duty OF said assessor, every year, to make
revision az provided for in sections i've, fifteen
and tn rty-one.
SEC. 90. Be IL further enacted. eir That from
the iilng of the assessment rolls the office of
the recorder, az provided in this act, the property
therein mentioned shall be affected with lien,
privilege and right OF pledge, which shall rank
all ether privileges, aud exist without further
registering until the payment Of the tax the lien.
privilege and right of pledge TO be in favor of the
State for State taxes the parish for the paroobal
taxes, aud the municipalities for municipal taxes,
and such rights shall be concurrent for all Of said
taxes provided, that the privilege and right
of pledge be not considered % lasti ng for
1nrnr ind han urp I1js, yfIpn
that the liep privilege and right of pledge ahsli
only affect the property upon which the tax 10 rs
aesHed, except 10 cases OF tax upon personal prop
erty, ia which cases lena, privileges aud rights of
pledge shall attach to all their property.
SEQ 81 Be IL further enacted, etc.. That IL shall
be unlawful for any notary, or recorder. or
sheriff, to pass any act of saie or donation with
out seeing that the taxes are paid, per reoeipb
exhibited, aud stating in the not the payment alb
solutely OF all Stale and parish taxes, twelve
months past due upon the property described in
III act that any violation of this provision sh II
make them and their sureties liable personally
for all taxes due upon the property.
FEC 49, Be ii further endcted, ETC., That the
,sstssors shall reoeive annually, ~ eampeuse-
lion, three per cent on the frat $40 900 OF State
and parish taxes in the aggregate assessed,
and one per cont on aBy .xoess over $4,000;
oiorided, that no salary shall be less than 5000
for the year in which complete assessments
were made. and one-half OF this per cent. or one
hall this amount, during the other years. SAID
to be warranted for on the Treas-
urer by the Auditor of Public Accounts, annually,
upon the vouchers OF said assessor, sw I'm to by
him after the rolls have been lodged In each
year with the Auditor, ~ above provided. His
voucher TO the Auditor .ha indicate separately
The proportion of state and parish taxes assessed
by him 50 that tho Auditors warrant shall only
,over the amount due by the State; it bong the
rue intent oil this section that the commission
shall be calculated on the aggregate Of state and
parish taxes. the stat and pa,i-h to divide the
expense of it's assessment pro rata.
SEQ. 80. Be IL tiatte, enacted, etc., That no
compensation shall be allowed any assessor, in
my year, until he shall have performed he duties
ievolving upon him under this act, and have com
pleted the rolls, as hereinabovo provided,
SEC. 40. Be IL further enacted, etc., That 1t
shall be the duty OF the assessors OF the different
parishes Of the State, Che parish Of Orleans ex-
,epted) on, or before the tenth day OF November,
1877, and every two years thereafter. to make an
enumeration OF all the youths in their
respective parishes, between the ages OF six and