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

compensation one-half shall be paid by the State
and one-half by the city, upon the warrant OF the
Mayor; and for clerical force and contingent ex-
penses required, the said Council may provide for
thousand five hundred dollars per .annum, OF
which one.half shall be paid by the State,
upon the warrant Of the Mayor.
SEC. 81. Be y further enacted, ETC., That the
said assessors shall complete their assessment
on or before the first day OF July OF each year.
After the first day Of July the rolls made out by
the assessors written Ia ink, shall be, alter ten
days public notice, publicly exposed until the
the rolls aforesaid, any persons aggrieved by an
over assessment may make complaint Thereon 10
the assessor Of the district, who shall consider
the same and submit it to the board OF az
assessments hereinabove provided for. who shall
pass thereon on or before the first day OF Sep |
TENDER. The Auditor Of Public Accounts, OF any
cit zen, shall have the right to complain In the
same manner OF any unequal or under-valuaion.
after notice to the party in interest, and said COM
plant shall DO passed on by the board OF as
SCISSORS on or before the first day of September.
EEc. So. Be IL further enacted, ETC., That |
any person whose request for correction OF ASSESS
ments shall have been refused by the board OF
assessors, may submit his case to two persons |
paying taxes on real estate and personal properly
in the assessment district in which the property |
assessed 10 located, to be selected by the Ia
payer and one by the board OF assessors and IN
taxpayer to act as umpire, whose decision shall be
final unless the taxpayer, under oath, shall allege
that gross injustice has been done ohin, in which
case an appeal shall lie to the courts; Gil such
rily and in chambers, by rule, and the court shall
in rendering the judgment assess ten per cenY
damages on the amount OF the taxes ag anst tbe |
party complaining, If the appeal be deeg2ed
frivolous.
SEC. SO. Be IL further enacted, etc., That it
shall be the duty OF said board OF assessors to
enter on the assessment rolls any correction
made, either by the board of assessors or the
SAID ai bitrators, before the sixteenth day OF
November, after which he shall transmit to the
Auditor OF Public Accounts duplicate OF the
assessment roll as aforesaid, and q duplicate
thereof to be handed the administrator OF ac-
counts.
FEC. 80. BE IL further enacted, etc., That the
rolls thus made up shall serve as basis for all
State and city taxation for the year for which they
are made, and fo- three years thereafter, except
that annually the said assessor shah reassess
movable property, and make proper subtrac ion
for the destruction Of any property and proper
additions for improvements thereon, and expose
the rolls, as aforesaid any citizen aggrieved shall
be authorized to apply to the Of the dis
trict for redress who shall submit the same to
the board Of assessors, who shall pass thereon
provided above, for the years general assess
ment, and in the event OF the refusal By the
board to grant the relief asked the matter shall
be deter mined by submitting the question to the
arbitrators as above provided; and the tax shall
be known and designated as the tax for the year
in which il is payable.
EEo. 81. Be IL further enacted, etc That there
shall be seven tax collectors for the parish of Or
leans, to be appointed for two years by the Gov
ernor, with the advice and consent Of the Senate:
one for the First District one for the Second Dis
trict, for the Third District, onefor the Fourth
District, one for the Fifth District, one for the
Sixth District, and one for the Seventh District.
That the said tax collectors shall give bond, with
good and solvent security thereon, as follows,
tythousand dollars the tax collector OF the Second
District, forty thousand dolars the tax collector
| of the Third District, twenty tn usand dollars;
the tax collector Of the Fourth District, twenty
five thousand dollars; the tax collector OF the
Fifth District, fifteen thousand dollars; the tax
collector OF the Sixth District, fifteen thousand
dollars and the tax collector OF the Seventh Dis
trict, ten thousand dollars. The bonds to be ap-
| proved by the Auditor of Public Accounts, which
beHas, conditioned fer The faithful Performance
Of the duties Of said tax collectors, shall be re-
corded in the mortgage office and operate legal
mortgage on all the property Of said collectors:
| the original Of SAID bonds with certificate OF
registry thereon to be filed in the Office Of the
| Auditor OF Public Accounts
| Auditor OF Public Accounts shall not recognizes
any tax collector, until he shall have given his
bond as aforesaid and taken the oath Of Office pre-
scribed by the constitution, and said oath of Office
shall be filed with the bond in the office OF the
| Auditor OF Public Accounts; that in case any tax
| as above provided, within twenty days from his
appointment, his off ce shall be deemed vacant
| and the Governor shall fill the vacancy with the
| advice and consent of the Senate il the same
be in session. IL not, the said name shall be sent
| in at the next session Of the Senate.
| SEC. 90. Be 1t further eaacted, etc., That The
said tax collectors shall be entitled to the follow
| ing compensation, and no more, to be computed
ON the sums actually collected and paid into the
treasury: The tax collector Of the First District
| sb nd q tay
collector Of the Second District shall receive one
and half per cent; the tax collector of the Third
District shall receive three and half per cent;
the tax collector Of the Fourth District shall re-
ceive two and one-half per cent; the tax collect
Of the Fifth District shall receive six per cent;
the tax collector Of the Sixth District shall re-
ceive three and half per cent, and the tax COL
lector OF the Seventh District shall receive six
| per cent They shall also receive five per cent
| on all licenses. All said tax collectors shall be
| entitled, for every seizure one dollar, and for
every notice, when legal notice is actually served,
ten cents only, to be paid by the taxpayer, and in
Sec. 81. Be it further enacted, etc., That at
the expiration Of the term OF collectors ap
pointed as provided for in section 81, there shall
be two collectors for the parish OF Orleans there
after, to be appointed every two years by the Gov
ernor, with the advice and consent Of the Senate
one for the districts abovs Canal street, and one
for the districts bslow Canal street, together
with the right bank Of the Mississippi river; said
collector Tor the upper dlstrict snail urnlsh pond
| 10 the sum of one hundred Thousand dollars, and
the collector of the lower district and right bank
shall furnish bond in the sum OF seventy five
Thousand dollars under the conditions and obliga-
tions herein provided for bonds Of tax collectors
The compensation for said tax collectors to be
computed on the sums actually paid into the
treasury, shall be one per cent. for the tax colec-
tor Of the upper districts, and two per cent. for
the tax collector Of the lower districts and right
bank on taxes, and each shall receive five per
cent. on moneys collected for 81 ate licenses.
SEC. 95. BE ii further enacted etc., That on or
before the first Of February Of each year the Au-
ditor Of Public Accounts shall transmit to the
tax collectors copy OF the rolls which have been
handed to him by the adminis'rsto Of ASSESS
ments as aforesaid. after placing thereon the
rate of State taxation.
FEC. 96. Be it further enacted. etc., That the
Auditor shall hand to the said tax collectors q