The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-03-28
THE NEW ORLEANS DE1doORAT THURSDAY, MARCH rs 1878

member and presiding officer OF said board,
and they shall, Immediately after the passage
assessing Che property In the parish Of Or
leans, as required by law, and a majority Of
the board shall have the power to appoint
their employees and fix their compensation.
ton S. oct mol g. extra session on Of is77 59 Be
amended and re-enacted to read as follows:
That said five assessors shall each receive
| two Thousand five hundred dollars per an
mum, and such compensation shall be paid
quarterly by the State on the warrant Of
each of said assessors; and for clerical force
| and contingent expenses required the City
Council shall provide for the expenditure of
such a sum as may be estimated by the
| Thousand five hundred dollars per annum.
| SEC. IS. Be it further enacted, ETC., That sec
ton SO, act MOL 96. extra session of 1877, be
amended and re-enacted to read as follows:
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 arbitratars, Jon or before
the first day Of October, after which he shall
transmit to the Auditor Of Public Accounts q
duplicate Of the assessment roll as aforesaid,
and a duplicate thereof to be handed the
Administrator Of Accounts.
SEC. IA. Be ii further enacted, ETC., That sec
ton 81, act No. 96, extra session of 1877, be
amended and re-enacted to read as follows:
That on or before the first day of February
Of each year the said tax collectors shall give
notice, by publication in the official journal
three times during fifteen days, that they are
prepared to collect State taxes for the current
year, and such collection shall begin on the
first day OF February Of each year, or as soon
thereafter as they receive the rolls. On or
before the first day of September OF each year
the said tax collectors shall transmit to the
Auditor of Public Accounts @ list of the names
Of all parties who have not paid their taxes
for the current year; said list to be alphabet
ically arranged, to contain the name Or
names nam - OF -. the party assessed, the descrlp
81 taxes 81 the dae sDety ere ana 'a and sad
taxes unpaid on the first day of December
shall bear interest and penalties as provided
in this act, from said date until said property
the Administrator OF Accounts of the city of
New Orleans Is hereby directed to furnish q
similar list at the same time to the Auditor
showing the names of those whose taxes as
sessed remain unpaid and the description by
the assessment e, roll OF the property, in order
that said delnquents may be included in the
forfeiture to be operated as herein provided
nothing in this section being intended to mod
lily present existing laws as to the time when
city taxes become due or the interest thereon
this section being intended simply to furnish
one system of forfeiture and sale for both
State and city taxes, and thus relieving the
city OF the burden OF enforcing the payment
Of taxes through the courts. The Auditor of
twentieth day of September, prepare list Of
said delinquents as handed to him by the said
tax collectors and Administrator OF Accounts,
arranged alphabetically. showing the names
and amounts OF taxes due by delinquents, and
shall publish the same once in the official
journal, accompanied with notice to the said
deinquents, that unless the same be paid on
or before the first day of December, the title
paid, shall be forfeited to the State, If the
same be real estate; and all personal property
upon which said taxes shall be delinquent
shall be sold at public auction by the Auditor
OF Public Accounts for what 1t will bring,
after ten days public advertisement OF said
property, the, proceeds of such sale
to be apportioned, pro rata, between
State and city; It shall be the duty
OF the Auditor of Public Accounts to havesaid
list made up alphabetically, with the names
OF the parties, the description of the property,
and the amount of State and city taxes, and,
on or before the last day Of December to file
the same in bound book in the office Of the
Register OF Conveyances and Recorder of
the said book part of the records of the Con-
veyance Office, to be preserved therein, for
which deposit, and keeping the Register of
Conveyances shall make no charge. The real
property upon which the taxes are unpaid as
aforesaid, to be considered as forfeited to the
State for the State and city taxes due thereon
from the first day OF December; the filing of
said books to constitute the registry of the
UlUle, Sdlu lOIl6lUuie W gcSG lull GkUle 10 Unp
State Of all the right and interest in and to
the said property Of the party assessed, sub
ject TO the right OF redemption and penalties
nereinbefore provided. in case OF the sale of
property outside the parish Of Orleans. 49,
section 100, act MOL SO, extra session of 1877,
be amended and re-enacted to read as follows
That in the parish of Orleans tax collectors
shall make monthly settlements with the Au-
ditor OF Public Accounts, and pay into the
State Treasury the sums collected for &C
count of the State and shall, in the event of
any failure thereof, be dismissed from office
SEC. 16. Be 1t further enacted, ETC., That sec
ton SO, act mol SO, extra session of 1877, be
That the same provisions of law for the re-
adjudication of the property after forfeiture
shall apply to forfeitures in the parish OF Or
leans, and II eaid property thus forfeited shall
date of such forfeiture by the payment Of all
taxes, interest and penalties, as provided in
this act, and charges accrued thereon, the
Auditor of Public Accounts, through the va
advertisement in the official journal, sell the
same without appraisement to the highest
bidder for cash, for sum not less than the
taxes, interest and penalties, as provided in
The amount realized by said sale to be di-
vided between the State and city in the pro-
portion Of their respective taxes, interest, pen
alties and charges.
SEC. IL. re Ut tnrthe1 enacted. ETC., That In
all cases Of assessments where the taxpayer
or agent is allowed by law to appeal to the
courts, the assessor or Auditor shall likewise
be authorized to appeal in behalf of the State
upon oath that he believes gross injustice has
been done the State
SEC. IS. Be 1t farther enacted. etc., That in
every case where the State or city Of New Or
leans has failed of collecting or levying the
annual taxes on any person or persons cor
poration or corporations, or their property,
for any year or years, either because Of some
irregu1arity, informality or omission of the
assessors whilst preparing the assessment
Public Accounts or Council of the city of New
Orleans SHALL by order or ordinance require
the board Of assessors at any time to proceed |
to assess or re-assess said person or persons,
corporation or corporations or their property |
and on the completion thereof, notice in writ |
ing shall be given by the said board to the |
party liable under said assessment |