Feliciana sentinel. [volume] (St. Francisville, La.) 1877-1892, 1880-03-13

zcu of the State shall have the right,
within aiXty days after the last puDllca-
ton thereof, to sue the said tax collector
or sheriff, in any court OF competent J",
risdlction, to annul said discharge, ana
shall allcge the grounds of nudity, an sal
shall so far sustain the same as to shit
the burden of proof upon the tax assess,
or. tax collector, or sheriff, who snail
then, or any of his surcties may then,
make affirmative proof, to the satisfac-
ton of the court, that he, the tax assess
or, has Ii ted all the poll taxes and taxa
Bile property within his district or PARISH
and that he tho tax collector, or sheriff,
has exhausted all the legal remedies to
collect the licenses and taxes subject TO
adverse evidence and to ;tn appeal, as IN
other cases. In any such suit, the
grounds of nnlity shall be set forth anu
Shall be so far sustained us to render 1T
probable that the suit was instituted IN
good faith and, if not so far sustained,
the plaintiff shall be adjudged to pay the
cost of the proceedings, and q reasonable
fee to the attorney Of the defendant. IL
tie discharge be amulet the tax asses
sor, tax collector or sheriff shall pay all
costs and a reasonable fee to the attor-
ncy Of the plaintiff. and judgment for
same shall be rendered IN S0lido against
any of his suTites, if they were cited to
defend the suit.
E.C
the Auditor of Public Accounts shall pre-
Dare and have printed tax lists III such
convenient form rs may be readily stitch
ed together when filled out, aud said
lists shall be so prepared, under proper
headings, columns, descriptions and blank
spaces, as to show the full name, ward,
street, nlmbe of residence and postolticc
of each taxpayer, and to secure tic list
iug Of al property subject to taxation,
| ms hereafter provided,
SEC. Is. BE ii further enacted, etc., That
| on the back Of each of said tax lust there
| shall LIE printed, in substance, the fol .ow-
| ing form OF oath or affirmation, to-wlt:
'I,-- whose posC-oilicc is
- whose ward is No., and whose
residence is No. street, do SOlmeny
swear or affirm that the list on the re-
verse side Of this paper. which 1 have
! signed, is Il correct, accurate and com
| pletc list Of I'LL the property of which L
| am owner, in the capacity set forth III
| said list situated i'll the parish of---
| of every kind, character and description,
| except what is exempted by article POI
| of the constitution, which article is print
ed in full on this page; and l do further
| swear or a firm thai the valuation, atilN-
| ed Opposite each item or said property III
| said list. is the actual cash value thereof,
| according to the best CT my jud sment,
| knowledge and belief.
80 help me tod.
"Swuln to and Subscribed before me,
on this, tile day u y. d.,
| les
SEC. Is. BE It fHrthcr enacted. .tc., That
| each tax aSscsSor. either in person or by
| Il duly qualified deputy, is hereby thor
! lied to administer the oath nr affirmation
on the said list. in tho manner required
| 10y law for administering oathS; and he
| is re Gt,iretl, in person or hy deputy, t.
| mic, nr bn enid nj
| iinnat:on to the person signing same;
| and should any tax assrssnr or deputy
| sign said jurat, without having actually
| administered said oath, he shall be gull
| ty of uOn-fcaSancc and malirasance i'll
Office. under article 1876 of the constitu
| tion. and the tax assessor shall be liable
on his bond for all the taxes due by the
| person purportlnG to have taken sad
| oath or affirmation.
| SEC. IL. BE it further enacted, etc., That
| the tax assessor shall fill up the second
| column for valuat ion, with such valua-
| ton of each item OF property ;s he con-
sders fair and just : and if any person
! shall fail or refuse to ign one Of said tax
| lists, the TAX assessor shall obtain his
| name, ward, street number and post Office
| address. and Il full desc iptinn ANA valuA-
| ton ofalt the property of said person, i'll
whatever way he eau, and Shall himself
| i'll out said list from the hcSr iminrna-
| ton he can obtain, and shall fill mp the
second column with his OWL vuiuation>:
| Il nd to that end he is authorized to adj
| minister oatllS and to pr0pounG! questions
to any pcrso" who he suppos"s, can give
| Information in relation thereto; and he
| is authorized to propounh to the said tan
| payers intcrrogatoricS on facts and anti
cles, i'll the form provided in the Co'ic Of
Practice and if not answered within
ten days after service, under oath, Ivy
| i
complete list containing his full name,
| ward, street number AVID ro>toifce adj
| dress, and duly 81 gned by him ana sworn
| to, the said interroyatollcS shall be taken
| for confessed
| SEC II. pyo''idcS, That if the assessor
bclives that the list of taxable property
furnished by any person is incomplete or
incorrect, he shall add Il supplemental
list, containing Il description and vnlt,a
ton of all property thus omitted, which
| list shall be talked rs correct until set
aside by judicial process.
| Under sec. Is. the assessor is to exam
inc diligently the offices of mortga gcs
and conveyances and make faithful in
quiry from all other sources to ascertain
what taxable property belongs to resi-.
dents, absent owners and to unknown
owners. He shall make q separate list
of such property belonging to abscntecs
whose names are known, aud fix the val
uation thereof il person or by deputy,
unless the absent owner, or his agent
shall have delivered to him a correct tax
list, with the name and address of said
absent owner or his agent lciore the LIST
June 1880, and lst April in each subsc.
qucut year. He shall make . separate
tax list of all property belonging to I'M