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


book or books, to be provided by The
State Auditor, and kept BY them specially
for that purpose all moneys received by them Ii,
payment OF taxes and licenses. The entries, go
made, shall give the date OF payment, the name
OF The person SO paying, the nature Of the tax on
license, with the year for which the payment ia
made and thu amount paid, together with inter-
est costs, and charges, as may have been INCUR
red and failure ON the part OF the tax epllee.
tor TO so mark their asses smsnt rolls, or to pre-
pare nd keep said books as aforesaid, will cub
ieot them TO fine Of Que thousand dollars to be
sued for and recovered by the District Attorney
authorized to act
SEC, g. BE further enacted etc., That on
the production of The receipt of the tax collector
GUY made aud bearing date prior TO the tax col
ieotors return, as herein required, for the taxes
,of the year ID which any OF the said lands may
have been returned delinquent. the Auditor Of
Public Accounts shall furnish the owner of such
receipt q quit claim OF the title Of the State.
Under suca return of the collector, and shall
charge the tax collector with the taxes allowed
thereon and costs, together with tween We par
cent damages, to be collected ss aty other money
for which such tax collector may be In default
Bee. 6G Bs further enacted. ETC.. That after
the property has bsen adjudeated 10 the state,
IN default u bidder, the same shall ooptinre III
be assessed in the name OF the person to- whom il
belonged at the date OF the sale until The time ~
redemption has EXPIRED aud ia making his yearly
oilers OF property the tax collector shall offer said
pfopa ty along with others but he shall mt all
judaate The same to any person unIess the
amount OF arfeared and current taxes State. par
ish and municipal, due thereon, be bid. with all
custs and interest.
sEo. G7. he il further enaciei ETC. That Tho
several collect RS of taxes Ia making their raa
turns TO the Auditor OF Pu lilo Accounts and polina
iuries OF moneys collected for State aud parish
txeH to be paid into the ressnry, shall state sep
arAtely. in such returns The smpppt IF tba uap
ersl tax and each of the special taxes so collected
also The amount collected for poll tax and for
licenses, and Tor sush other taxes as may be ass
sessed, or levied by the State or parish. The
Auditor OF Public Accounts shall furnish suitab,e
blanks for making such returns.
eEG g. BE il further enacted etc That within
TIE Hrst teu days II April, July aud October,
respectively, the tax collector. shall render their
respective accounts for all taxes and licenses col.
lected, or moneys received on account of the
state during The preceding months and pay the
satne over 10 the State Treasurer. and for that
purpose the said tax 0 Electors shall make and
transmit to the Auditor Of Public Accounts a
statement lethsr or not tiiay have collected any
taxes or licenses within the preceding months.
and, with 80 OATH taken asd subscribed and APP.
pended thsreto that the sans contains faithful
account Of all taxes collected aud the amount re-.
ceived II any, from lloenses to persons pursuing
trade, profession, or taxed oconpa ion, similar
settlements for all parish taxes and licenses shall
be made by the tax collector during the FIRST
week OF each month with the parish treasurer.
that ell tar collectors shall make their final set
Element with the Auditor Of Pablo Accounts and
police jury within ten days after the tenth day Of
December OF each year aud every coil sgtor fail
ing to comply with this section shall be pro-
oeeded with as provided by law.
FEG 60. BE IL further enacted, etc.,, That the
said tax collectors shall settle with the polies
Jury. and in defsult OF such settlement shall be
removed from office upon complaint OF the police
jury, addressed To the Governor.
sE6. 10. BeH further eunetsI etc., That If Anv
tax collector shall fail or negieet TO m IKE settle.
IN snt as provided by law, he sh II forfeit The COM
mission allowed him by law and iatersst at the
rate OF two per cent per month gu the sum with
he'd. 10 bs computed from the time the same
ought to have been paid until ACTUAL payment.
aud the Auditor o. Public Accounts and police
jury shall ehsrgeefaid Delinquent accordingly.
and Immediately bitter such delinquency shall
OCCUR require the district ATTORNEY If the district
or paris wherein gu Jh tax collector m Az perform
his functions TO proceed Hganst such collector and
his sureties, by rue, before any court Of cgmrys-
tent Jurisdiction after the three days notice for the
recovery OF the. amount due by the tax collector.
Ihe sui shall have Drecsae co on the docket of
the urt whenever l. may bs instituted, over all
other cases. Aud any taI collector who, having
made his monthly quarterly settlement. as
provided for in tliis act, or any other act, shall
fail immediately to pay tbs amount so ascertain
cd to BIS due, into tie State or parish treasury
and obtain the Treasurer receipt therefor. shall.
in add ion to ths forfeiture OF commission and
interest az aforesaid, be subject ~ this penalties
office.
$50 H. Be ii further enacted etc., That the
district attorneys collecting money by virtue Of
the proceeding cnntem plated Ia the preceding
section. or by any other law now in force, or that
may hereafter be enacted, shall receive five per
eentutn on The amount thereof. where not other
wise provided, as n compensation for collecting
and lying the same in The State or parish treas
ury, and any district alto n6y falling or refusing
TO return ssid money rs soon 90 collected into
the State or parish treasury. shall be subjected
tb criminal proseou ion, and in addition TO the
penalties Already provided by law for the punish.
mont OF fraud and breach Of trust, he shall, upon
con viotiop, have his nanie $ rcken from the roll
Ut attorneys and be PROHIBITED ever afterward
from praehoing las in ibis State.
SEC. H. BE u further enacted, do, That in
ctse OF death or absence Of any tax collector, or
OF his failure from any cause to pay the taxes
in 0 the Treasury within the period prescribed
by law for the final ssttlsm mt his securities
shall DO authorized to take into their possession
the list Of the taxes r. m timing uupsd and shall
hold the same until his successor ia appointed
and qualified, whom the securities shall imme-
diatey make fiual set lement with tho Audi
tor Public Accpnnts and with tho police jury,
rs provided by law for tho settlement OF tax col
lBCtiops.
SEC "a BE ii further enncted etc, That, upon
the satisfactory proof Of the negligence ipcom-
potency, or official misconduct Of any tax collect
tor, as provided In this asst, IL snail b. The duty
ef the Governor TO %emove such collector and TO
appoint some other citizen Of ths parish to dis
charge the duties OF tax collector, subject to all
the provisions Of this act.
FEC "a. BE II further enacted, etc., That any
tax collector. Or person collecting or attempting
to collect any licenses or taxes in the Of the
State OF Louisiana, or OF any parish without hav-
ing duly qualified and givon bond in accordance
with law. or without having lawful authority to
30 to do, shall be subject to fine Of not less than
one Thousand dollars, nor more than FIVE thou
sand dollars, and to be imprisoned not less than
two or more than five years, at hard labor. IL
shall be the duty OF tbs Attorney General in New
Orleans, and OF district attorneys In the parishes
" Ltntn FrgK
OF Public Accounts, or from the president Of the
police jury, to prosecute all such cases In their
Respective parishes or districts, for which fec OF
fifty dollars, upon each conviction, shall be paid
to the attorney prosecuting.
SEC. rs. Be IL further 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