Richland beacon., 1877-05-26
THE RETENUE Law.

Regulating the mode Of assessing and collect
ing taxes throughout the State, etc.
SEC. "A. Be further enacted, etc, That
any tax collector, or person collecting or at
tempting to collect any licenses or taxes IN
the name of the State of Louisiana, or of any
parish without having duly qualified and
given bond in accordance with law, or with
out having lawful authority to so 10 do, shall
be subject to fine of not less than one
thousand dollars, nor more than five thousand
dollars, and to be imprisoned not less than
two or more than five years, al hard labor. 1t
shall be the duty of the Attorney General in
New Orleans, and of district attorneys IA the
parishes of this State, upon information from
the Auditor of Public Accounts, or from the
president Of the police Jury. 10 prosecute ali
such cases in tGeir respective parishes or
districts. for which fee oi lily dollars upon
each conyictio,, >na.! ,ala 10 the attorney
/ prosecuting.
/ SIC. 30 BE Il frr.her enacted, ETC.. That
! all outgoing tax collectors, except those IN the
/ city of New Orleans, shall hand over TO the
recorders of their several parishes their lists
/ of all unpaid or delinquent taxes as soon rs
their successors are quahiied, or they retire
or are removed from the office Of tax coli
lectors; and all outgoing tax collectors for the
city of New Orleans SHALL without delay,
hand over their respective lists of delinquent
or unpaid taxes TO the Auditor OF Public
| Accounts, who shall deliver them TO the
newly appointed tax collectors as soon as
they are qualified according 10 law for enter
ing upon the duties of tax collectors. In the
several parishes of the State, other than the
CITY of New Orleans, the recorders shall
deliver to the newly appointed tax collectors
the delinquent or unpaid tax lists winch were
deposited with them by the outgoing tax col
lectors on the order of the Auditor OF fubllc
Accounts or police jury, certifying that sald
collectors have qualified, in accordance with
law. Such delinquent lists shall be handed
over, as aforesoid, by such outgoing TAX COL
lectors within one month from the day when
their successors were duly qualified, under a
penalty of one thousand dollars, in parishes
other than Orleans in the parish of Orleans
five thousand dollars; and the said penalty
shall be sued for and collected by the Attorney
General in the city of New Orleans, and by
the district attorneys in the other parishes of
the State, from the .ax co lectors so offending,
upon information from the Auditor OF Public
Accounts or police juries
SEC 76. BE 1t FURTHER enacted, etc, That
the recorders of the several parishes of the
| and mortgages registered against tax collectors
or assessors and their securities, upon the pro-
,iuction of certificate from the Auditor o
Public Accounts, and president of the police
Jury, of their having paid into the State and
parish treasury all moneys collected 6y them
by virtue of their offices aforesaid, and for the
faithful collection whereof the tonds ol
mortgages, as the case may be, were given o
for the faithful performance Of their dute:
If as collectors, when certified by the Auditor o
n Public Accounts and presidents of police
e luries that they have fulfilled said duties il
e accordance with law; prOrided, that tht
c Auditor of Public Accounts and presidents o
e police iuries shall not give a certificate of dis
charge to any collector until lie is satisfied
that the del nquent list returned is correct
prorided further, that no Judgment OF an.
- court of this State shall have the effect q
giving such discharge TO, or OF cancelhni
the bonds or mortgages registered doainst Ia
collectors or assessors in their said capacltie:
unless tue certificate of the Auditor and III
president of the police jury fully reeasin
! such tax collector from the Obligations OF sue
u bond or mortgages is frs, Obtained and pro
duccd in such court
SEC. ~ Be 1t further enacted, ETC., Tia
the tax collector shall be collector of all paris
taxes, and shall lave the same power
enforce the collection Of parish axes as {
State taxes. The tax collectors, throughou
the State, shall receive the same rate of com
n mission for collecting the parish take. that
N prercribed by law for the collection OF Sta,
:, taxes.
- SEC. rs. Be IL further enacted, etc, Th;
the Auditor shall furnish the tax collectC
with blank book, numbered frem page
page, a duplicate whereof the Auditor sba
transmit to the treasurer of each parish. I'll
tax collector shall write in said book the nam
and amount paid for State or parish take
,s and in the monthly settlements with the pari,
=. treasurer, by the tax collector, the paris
treasurer shall transcrbe the entries in sal
tax collectors book into the duplicate kept
his possession; he shall write in said book
certificate showing the amount entered ther
in, and within the first ten days Of Apr
ms July and October, as well as between Il
tenth and twentieth of December Of eaC
- year, transmit to the Auditor sworn stat
ment Of the said book, which statement
shall be the duty of the Auditor TO compa
with the account rendered by the tax collecto
In case of any failure If the tax collector
4 keep said book rs above prescribed, he shs
le, be, upon complaint, dismissed from othc
IS and shall be liable 20 fine and imprIsonmeI
'rk at TIE dis cretion of the court and any pari
'P- treasurer, willfully neglecting to transcril
certify or transmit, as above provided, sh;
incur penalty Of two thousand dollars; al
- false swearing by the said parish treasurer
tc. constitute the crime Of perjury, to BE- punish
OF as directed by<e criminal laws OF this Stat
S; SEC. 70. Be it further enacted, ETC., III
-, the State tax collectors, on behalf of the Sta
and parish authorities, and the munich
authorities of the varioas towns and city 20
- ! ernn,enis III arnunt.oiit ilc Siaie here