Feliciana sentinel. [volume] (St. Francisville, La.) 1877-1892, 1878-04-06
IMPORTANT TO TAXPAYERS.

Below We give certain cxtracts from
Act No. Of the extra session of 1873, reg
ulating the mode ofassessing and collect
ing taxes, providing relief to taxpayers
&c. &c. 1t will he seen that taxpayers
may save certain per centages by the
payment Of tfeir taxes in the months of
April, May and June.
Sec 6, provides for and extends the
time for the redemption of property sold
to the state or individuals. The whole
act is singularlt irhperspicuons, and the
constitutionality of some of its provis-
ions is subject of grave doubt. We
give the following extracts as published
in the Official Journal:
SECTION 1. Be It enacted by the Senate
and House at Representatives Of the State of
Lo"isiaaD. in General Assenl6lu coureueG.
That section Is Of act No. 96, extra SEES.
sion of 1877, be amended and re-enacted
to read as follows: That all the real es-
tate subject to taxation shall be estima-
ted by the assessor at its cash value, and
in case of doubt or at the command of
the owner the assessor shall be required
to call to his assistance two taxpayers
paying taxes on real estate, TO assess the
same, one to be chosen by the assessor
and one by the taxpayer; and in case of
disagreement they shall call Il third party
to act rs umpire, whose decision shall 10
final. unless the taxpayer or assessor for
the State, under oath, shall all.ge that
gross I'M Justice has been done, in which
case an appeal shall lie to the courts.
That all personal property aud capital
subject to taxation shall be estimated by
tho assessor at its cash value, giving due
nssr},t trN fn Il,
ance with section ID of this act, hut not
taking the sale as conclusive; and in case
the person assessed objects to the amount
of assessment an appeal shall lie to the
courts. All such cases shall have prefer
encc, and be tried sumnarily and in
CHI. MIXERS, by rule, and the court shall,
in rendering the Judgment, assess fifteen
per cent DAMAGES on the amount Of the
taxes against the party assessed if their
appeal be deemed frivolous.
SEC. 6. BE it further enacted, ETC., That
section 81, act No. 9G, extra session OF
1877, lie amended and re-enacted to read
as follows: That all real estate sold
hereafter under this act, or heretofore
sold under any former reveLue act, pro-
vided the same has been purchased by
any person or persons, by the State or
any city or parish, shall DO redeemable
by the owners thereof, or any legally au-
thorized agent, or any heir or creditor of
said owners, within two years fron the
date OF the sale, upon payment to the
party purchasing at the tax collectors
sale of the amount of the purchase mon
ey. together with interest and penalties
as provided by law. and all taxes paid by
the purchaser on said property between
the date of he sale and date OF rehemp-
ton prooided. that if the State has be-
come the purchaser. and taxes Since as
| sesse'l be paid on proof OF the payment
as abov, provided for. the Auditor shall
issue to the SAIL owner under the seal of
o:ir., Il crriticate of redemption.
SEC. 20. BE it further enacted etc. That
the tax collector snail hc authorized to
receive HH~-halfo or the entire amount of
LAKES ut the option of the taxpayer, and
w ii l'cr amount 3" paid the tax c"llec-
! to shall issue said half paid or full paid
tax hills to taxpayers or their snbrogces.
| at live per cent discount, during the
| month of February. at four per emf dis
| CONT dnriHg the month of March, at
three per cent discount during the
! month or April, ut two per cent discount
durlnS the month If May, at one per cent
discount during the month ofJunc. n"
discount shall be allowed Oh taxes paid
| attc: tho month of June. and OH the first
| day of December two per cent per month
damages on the face of tax bill unpaid
sh III be added as penalty for Delinquent
| cy, collectible rs provided i'll this law for
enforcing the payment of taxes.