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


shail entail the vacation OF their offices, to BIZ
filed az directed bv existing laws.
Sire. AZ. BE II further enacted, etc, That al
tax collectors, when appointed, shall furnish bond
ia favor Of the Governor Of the State Of Louisiana
| and president OF the police Jury for the parish oil
which they are tax collectors. in o sum equal IL
the amount Of the total OF The State tax borne
upon the assessment rolls, to be signed by Eoot
and solvent aeouriy residing In the parish, own
ing real estate to amount of the bond said bono
| TO secure, pro rata, the State aud parish.
eEo, 40. BE II further enacted. ete., That when
| ever any tax collector shall fail to furnish tbs
| bond with security or aecuriies, ss aforesaid
within thirty days after his appointment, his
! Office shall be deemed vacant, ipsD f1cf0. and
shall be at once filled. as directed by the lsws Of
this state.
sHu A. BE il further enacted, ETC., That said
tax collectors, before entering upon The discharge
of their duties, shall furnish bond ia the sun
above mentioned. with security, conditioned fol
the faithful performance Of their duties. he Sc
curities thereon to reside as aforesaid, the bond,
when furnished, TO be approved by the parish
judge and the president Of the police jury and
| the clerk of the court, and in case they shall re.
fuse or neglect to act, the bond may be approved
| by the Auditor OF Public Accounts, said bond 10
| be recorded by the recorder in the book OF mort
| cages and duly certified copy OF same to be
| transmitted by the recorder to the Auditor oil
| Public Accounts, under his seal OF Office. The
| registry to operate legal mortgage. lien and
right OF pledge on the property Of said collector
|
section shall not apply to any tax collector who
has, since the tenth day Of January, one thousand
eight hundred and seventy seven, gwen bond in
accordance with the then existing law.
| SEC. A. Be ii further enacted, etr.. That each
tax collector shall, before entering upon the du.
| ties OF his Office take and subscribe the oath of
Office prescribed by the constitution and laws Of
| this atste, and file copy of said oath with the
| Auditor of Public Accounts.
| BEo. DC. BE II further endeted, etc., That the
| Auditor OF Public Accounts shall not recognizes
any tax collector until copy Of his bond and his
oath Of Office shall have been fled in the Office of
the Auditor of Public Accounts and his bond re-
corded verbatim in the mortgage Office OF the
parish for which he is appointed as above stated.
But In case the recorder refuses. negleets or
fails to record the said bond on the day the ten
der s made to him, it shall then be stuff ,ient n
said tax collector TO record The same Ia the office
of any notary public In the said parish. in order
to be recognized ~ such by the Btete Auditor:
but 1t shall be The duty of said tax collector 10
commence forthwith proceedings by mdnddmus
to compel said recorder to record the said bond
az required by law. And any recorder who re-
fuses or negleets, or fails 10 record such bond on
the day OF delivery Of said bond as aforesaid
for registry, shall be forthwith removed by the
Governor, who will then proceed to Gil the va
eaney.
sHo IL. Be IL fuM enacted, etc., That It
shall be competent for the Auditor, pres dent of
police Jury, or any taxpayer of the parish
wherein the tex collector as foresad has quail
Fl ed az above, II he thinks the bond furnished by
the tax collector as Aforesaid insufficient by reason
of the insolvency Of the securities thereon. or
should the security become insufficient at any
time after the aceeptanes OF the bond, TO pre-
sent petition to the district judge in chambers,
who, after ten days notice TO the tax collector,
shall pass summary thereon, and the finding Of
said Judge that the said security securities
insulvent or insufficient, shall, ipso fdeto operate
vacancy in said Office, unless the said tax oollso
tor shall. within ten days. furnish new bond as
fn6 Inv mt th0t ind
rendered az aforesaid shall discharge the ssou.
rites for any malfeasanee or neglect of duty of
said tax collector, then heretofore, thereafter
committed, for the time preceding the furnish
ing and acceptance OF the new bond Rs aforesaid
BHe 48. Be il further ehdeted ete. That the
Auditor OF Public Accounts shall have supervi-
sion over the tax collectors in the perform
80 Of their duties State tax collectors, and 1t
is made the duty of the district attorney. or dis
tret attorneys pro tempofe, througho the State
TO ACT under instructions Of the Auditor Of Pub
lilo Accounts. either in testing the bonds of
tax collectors, or in any ober way that they may
deem necessary, and that may be called for under
the provisions OF this act, and Tho pol oe inries
shall have the same rights OF supervision. rs far
ss the parish taxes are concerned
SEC. 40. lie II further enacted, ETC., That the
following compensation and fees, aud none other.
shall be allowed tax collectors for collecting the
taxes levied on the assessment rolls Except the
parish of Orleans) to be computed on the sums
actually collected. aud paid into he treasury.
viz The collector shall receive, IA compensation
for collecting all taxes. including current aud
back taxes, tu be computed on The sums actually
collected and paid into the State Treasury. VIZ
Tn the first i've Thousand dollars ten per cent. !:
all Gums above FIVE thousand dollars aud not
exceeding ten thousand dollars five per cent :
on all sums exceeding ten thousand dollars, three
per Geut-0n all licenses 3 per cent The same
rates the above IT, be allowed for the collection
OF parish taxes and licenses collected aud paid
into the treasury, and for every seizure TWEEN v
ve cents, where the property ia actually seizsd !:
tor every sale dollar and Il fly cent? 10 be paid
ont Of tho proceeds of the sale only. and in no
case by Tho State or parish; they shall slso be en-
titled to charge five eents per mile for each mile
raseed in max ng seizures OF personal property,
The mileage goualv and necessarily travelled To
be computed on thu distance from the court
house to the place where the seizure has been
made, an ons dollar for writing and postipg ad-
vertis anients OF sales OF property seissd for
payment of taxes: when advertisements are
made by publication In newspapers, the lax COL
eotors shall make no charge therefor other than
the printers bill. that tax collectors throughout
the State shall b. entitled to collect parish taxes
and licenses, exeppt in the parish Of Orleans re-
ceving therefor the same fees as above provided,
except tn vt the charge for seizure nd sale for
posting shall be made only once against the same
delinquent for both State aud parish taxes.
SEC. So. Be IL further enacted, ETC., That each
tax collector shall, from time to time, procure
from the Auditor OF Public Accounts and police
JUtlea rs tnY Dlhuk llCenssa Tor TRACES, profess
SONS and occupations, bearing the signature Of
the Auditor Of Public Accounts and State rrea-
surer or Assistant State Treasurer for State IL
ceuses and the president OF the police jury and
parish treasurer for parish licenses, there may
be or are likely to BIO persons in his parish or
district pursuing such taxed trades, professions
and occupations. and for that purpose shall pre-
sent to the Auditor of Public Accounts and TO the
parish treasurer list OF such licenses as may he
required. and receipt for tho same and the
Auditor of Public Accounts and the parish
treasurer shall furnish d sufficient number of
blank licenses for that purpose. Evidence
of tho payment Of any of tho taxes on trades,
professions and occupations, imposed by law will
only be the appropriate form OF licenses, signed
by the Auditor and State Treasurer or Assistant
State Treasurer, on the part OF the State, and by
the president OF the police jury and parish treas
urer, the part of the parishes as aforesaid and
procured, filed up and signed by the tax col
la,