Feliciana sentinel. [volume] (St. Francisville, La.) 1877-1892, 1880-06-19
[Communicated.7
COLLECTION OF THE POLL TAX.

~ ~AO 10
islature is act. No. 100, entit-
led: 'An act to levy an annual
poll tax and to provide for the
collection of the same.l
For a number of years we
have had a statute providing
for the levying of a poll tax.
One Of the provisions of the
Radical constitution Of 1865
was that an annual poll tax
should he levied, but, owing to
the inconvenience Of collecting
the same, such laws both legis-
lative and constitutional have
remained a dead letter. The
collection of a poll tax upoD
property itself is a pledge for
it's payment; but the collection
Of a poll tax h;s no such safe
guard. The S )eclal object of a
poll tax is to compel those who
own no property to contribute
something towards defraying
the expenses of the govern
ment. Therefore, as imprison-
ment for debt has been abolish
ed, it is obvious that the collec-
ton of a poll tax, unless enforc-
ed by some penalty, is almost
impossible. Our present legis-
lature, by the act above men
toned, has made the collection
of a poll tax possible, but at
the expense of perpretatlng a
great injustice upon the agri-
cultural interest of the State.
Section 1. provides: ** "A
poll tax Of one dollar per capita
shall be levied annually upon
each male inhabit.,nt of the
State over the age of twenty
one years, said tax to be due
and payable on and after the
first day of January in each
year,. Section 3. provides: X X
whatsoever shall employ in
his service for any purpose for
which any wages or compensa-
ton are to be paid, any person
subject and liable to pay such
poll tax, between the first day
of January and the thirty-frst
day of December, inclusive OF
each year, shall be liable to pay
said poll tax of such employee,
which amount of poll tax such
employer shall have the right
to deduct from the wages or
I compensation of such employee,
procided, he shall pay the same
to the proper collecting officer
thereof and shall take a receipt
therefor in the name of the en-
ploye; but that he shall not
have such credit, until he shall
exhibit said receipt therefor and
deliver the same to the en-
ploye. That the collector Of
such poll tax shall have the
right and it shall be his duty,
if such poll tax be not paid by
the employer or employee, to
seize any property, real or per-
son0l, or share or interest IN 0ny
crop, gathered or engothcrea, or
rights or credits belonging to such
en1ploye or employer, and to sell
the same, free from all mort
cages or privi'eges waats0ee-
err. ~
/. Thus we see that this act
makes every farmer who shall
employ | borers at any time
between January LIST and De-
cember 31st liable for the poll
tax of such laborers for that
year provided such laborers
have been in his employment
for ninety days during the year
in which said tax is due. And
not only that, but all farmers
who have had the same labor
or laborers for ninety days of
the same year in their employ
ment are liable in soliao for the
poll tax Of such labor or labor
ers; for it is provided in the
same act. THAT all employers,
at any period Of the year and
without regard as to whether
the employee had been employ
ed during the same year, shall
be liable for said poll tax,
and no employer shall resist pay-
ment thereof on the ground that