The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1878-04-03
ASSESSING AND COLLECTING.

ASSESSING AND COLLECTING,
The Legislature, at It's Extra SEES.
sion, passed an Act regulating the
mode OF assessing and collecting
taxes throughout the State, and for
the benefit Of the interested public,
we here publish a few important
amendments to last years law:
"SEcT1oS l. Be it enacted hy the
Senate and House Of Representatives
Of the State of Louisiana, in Genera,
Assembly convened, That section Is
Of act No. SO, extra session Of 1877.
he amended and re. enacted to, read
as follows: That all the real estate
subject to taxation shalt be esti-
mated by the assessor at It's cash
value, and in case of doubt or at tho
demand Of the owner the assessor
shall he required to call to his as.
sistance 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 third
party to act as umpire. whose aecis-
ion shall he final, unless the tax.
payer or assessor for the State, IN.
der oath, shall allege that gross in
justice has been done in which case
an appeal shall lie to the courts.
That all personal property and capi-
tai subject to taxation shall be esti-
mated by the assessor at its cash
value, giving due weight to the re-
turns made in accordance with Sec
tion IA of this act, but not taking
the sale as conclusive; and in case
the person assessed objects to the
amount Of the assessment an appeal
shall go to the courts. All such cases
shall have preference, and be tried
summarily and in chambers, 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"
"SEcrIoN 4. Be it further enacted,
ETC., That section SO Of act No. 96,
extra session Of 1877, he amended
and re.enacted to read as follows;
That tax collector, the Parish Of Or
leans excepted, shall, on the first
Monday of November. file in the of
flee Of the Parish recorder a detailed
list, giving the names Of ali persons
whose taxes remain unpaid, as we'll
as the amount Of said tax 8, and the
filing thereof shall operate legal
seizure Of the property upon which
the said taxes are levid; and the
said taxes shall bear interest and
penalties as provided in the foregoing
section. On the second Monday Of
November he shall post at tho door
of the court house copy Of said de-
tailed list, and publish the list 20
filed twice during ten days, notifyin
1.-THE delinquent taxpayers that on the
first Monday Of December and from
lay to day thereafter, in tho order in
which >aid list is made out, he will
proceed to sell, without appraise-
ment, at public auction, the property
of said delinquent taxpayers, not
more than sufficient to pay the tsx,
penalties and costs upon which said
amount Of taxes is due; provided,
that the delinquent shall. have the
right Of pointing out the property to
be seized and sold to pay the same.
In case the original delinquent rolls
Of any district of the Parish Of Or.
leans for back years cannot be bad,
it shall be the duty of the tax tollec.
tors tocompiie the list Of delinquents
from the books Of the Recorder Of
Mortgages. Said record shall be re-
reived as prima facie evidence OF, the
claim Of the State for said taxes
4 =
"SEcr1oN 9. Be it further enacted,
etc., That lection Is, act No SO, ex.
ira session of 1877, be amended and
re enacted so as TO read as follows:
That the Auditor shall furnish the
tax collector with q blask book.
numbered from page to page, a du.
Iplicate whereof the Auditor shall
transmit to the treasurer of each
Parish. TIE tax collector shall
write in said book the name and
amount paid for State or Parish tax
ca. and in the mnnthlv settlnmenta