The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-02-19


receivable for taxes. II there Will not be
enough It would be inequitable TO permit
vi1ilnnt warrant holder to receive payment
IN full from taxpayers. who would ~ turn be
paid the warrant by the tax collector; or.
what IL the same. be- credited with II on their
taxes Such q system deranges the whole
system Of State finances. Tho argument
that, as now managed, the brokers buy up
afterwards collect them In full
is equally good against the plan
Of receiving warrants for taxes. because then
they would buy them and mako their profits
hy using them In that way. individuals should
nay their debts IN full, and cannot refuse to
accept those debts In compensation OF what
Ia duo themselves But State governments.
with limited taxing powers can collect only
10 tho extent Of those powers mo pay ohiy 10
the extent or It's collections. Tho only proper
officer to make such settlements is the Stat"
Treasurer who would bn responsible on MS
bond should heever make any partial or un-
tar settlement Tho plan OF receiving war.
rants Tor taxes In based upon tn" theory that
the State Is aud viii continue to be lnaolv"nt,
but your committee think the taxes collected
under this act, and under tho license law y"t
10 be adopted. will pay everybody In full
without delay Or discount hs soon rs IL gets
fairly into operation.
TIE TAN COLLECTOR OR SHERIFF LISTS ALL
PROPERTY. -a@..
A speedy nssessment IL required, phr'lcu
larry Ina 1870. Three mouths would b. ~
utItr.u To NSRh9S JIS larger VHt'StH's. " h'i's
by an naHassOr. but the sheriff can place ton
deputies Ia the Held for ons mouth for tn"
same expense required to keep ono there Tor
one year. Hn has already several Deputies.
who can combine. taking tho lists with their
other duties. The sheriff collects the tnXt's
aud receives a percentages on his collections,
and ii therefore interested In ac"inK that all
property ,s listed lie ought not 70 be- al
lowed 10 fix final valuation on the property,
and he Ia only required to ntlS his valuation
"a 4 guide for thc police Jurors III the same
way ns the owner Of the property likes hts
valuation The sheriff and his deputies arc
constantly riding all over e." parish. ana arc
acquainted with the people ana their prop
,rty An nslpssor must be paid Tor hsstss-
ing. Under tha act tho sheriff AMI INK roI.
leclor are 4. qutrcd to DO al the nsseastng and
all tho collecting for tho constitution pof-
cent,,ge Ut 3 Der cent on actual cnIlt%tlans.
This Il objected to aa exc.asivn. III tho
property in the city Of Now Oraans ia as
atssed " 1880 at 500 600 900 6 mills thereon
will he $40 GOO per c.'ut on which IL S27,ooO,
Twent y seven thousand do|la to d' ~ tn"
work Of atseaaing and collecting the ate
taxes in the city 81 New Orleans Il not rXe'B-
uve. Under the present law, adopted hy sha
N,rhOlls government there arc two tax col
l.etnra and five aaseaaors. the latter receive
St2 500 for assessing alone. rms net hl'-
prllsos with the five assessors ana REQUIRES
ihs two tax collectors to do all the work Tor
not nOrn than $2T 600, to be divided between
them In order to avoid Ill fear OF Theses OIL
Gers receiving enormous salaries. they hfa r.
aniroh To pay To the State all their net profits
In excess Of SIC, 600 per ann'Iu. Ihalr com
missions for collections Of lcenses are not
provided for In this net. but the license act
run allow them as small u percentage as the
General Assembly considers sufficient.
TWENTY FIVE CENTS For NOTICES TO DELIN-
tyuENTS m@am@
| la provided for III the aforesaid tax law now IN
! force; il la little enough. IN" sheriff Y ~
| lowed no mileage for serving them. II he
mails tho nOtlC" the postage and r"Kist.reh
! letter fec amount to thirteen cents. IhN cost
| Of these notices are to be- paid notify thsState,
but by delinquent Taxpayers, who can avoid
| them by not becoming delinquent. Tax col
lectora have always said that the tes Tor
giving notice (which, under the present law ts
! required to be given to all taxpayers whether
| delinquent or notl does not more than pay
the expenses; besides, the constitution re-
| nuires Theses notices to be given:
| Article 30 There shall be no forfeiture OF
| property for taxes State. levec district, pa
| rochtaI or municipal, but at the expiration 81
| the year In which they are due. the tax sol
| hector SHALL without suit and after giving
| not ice to tho delinquent IN the manner 70 he
provided for by law. (Which shall not be- NY
| qualifications except In case Of unknown own
ers advertise for sale tho property. ana SOIL
| tho least quantity Of property which any bid
der will buy for tho amount OF tho taxes, In
! tereSts and costs.
I'm suits are prohibited Ivy said article Of
| the constitution, and the civil sheriff OF Or
| leans has no right to collect taxes IA sheriff.
and could not be required to take upon him
| self the duties OF u tax collector, oven to col
| lect the costs of tax salfs. without extra com
| pensation. because the constitution says.
| "Article1ls The sheriff except in the parish
Of Orleans shall be * otficio collector OF state
and parish taxes. The compensation OF
| sherifTs as tax collectors shall not exceed .
per cent on the amount collecttu anu ph'd
| over.
| POWER TO SEIZE AND SELL
| property is vested In the collectors. ns such.
| and 1t Ia essential that thcy be- allowed such
| costs "a will enable them to make the neces-
| s,ry seizures and sales, or the law Will 30 III
operative
i ALL THE COSTS
are to be paid by the dclinquents and not by
| the State.
| NEWSPAPER PUBLICATIONS
| Of notices and advertisements Of tax salos are
| required by article 30 OF the constitution,
| and tho committee IL entirely indifferent
whether that publication be made In the oil
cial journal, In q paper to be selected by the
| tax collector, or In IL paper TO be selected In
| any other manner.
| TIE FINAL VALUATION
| of property Il, made by the police Jurors or
city councimen or aldermen. The assess
| ment for city town aud parish taxes Is re-
quired by article 203 Of the constitution 70 pc
| that made by the State hepore Jurors and
the city councilmen represent bot thepeopie,
| who are the taxpayers, ana the local govern
| ment which raises and expends the revenue.
| they are from the body Of the people, aud
are acquainted with the relative value Of
property In the different wards OF the parish
or city. They themselves taxpayers,
and as a general thing are Responsible cltlZehs
aud representative men. There must be some
board Of final valuation, and your committee
knows none better than the board provided
| 10y this act, which it thinks can do nothing but
impartial justice TO the State and to the tax
| payers. This system costs the State nothing
for the work Of final valuation, rs these off
GERS are paid their salaries or per diem by the
| city or parish.
| Your committee has spared no pains to do
their whole duty In the matter of this bill,
and now submit the result OF their labors to
the House, and recommend the passage OF the
| substitute.
Respectfully submitted, .=.zm
| w. w. FARMER, Chairman.
On motion OF Mr. Farmer the rules were
suspended and the report was taken up.