Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1880-10-30
THE POLL TAX.
AN ACT

thetax collectors.
SECTION |. Be it enacted by the Gen
eral Assembly Of the State of Louisiana
That in pursuance to the requirement.
and authorization of article POS Of tn
Constitution of the State, a poll tax o
one dollar per capita shall be and is levied
annually, upon each male inhabitant o.
the State over the are of twenty-ont
years, said to be due and payable on ant
after the first day of January i'll each
year.
SEC. 9. Be it further enacted, etc.
That the said poll tax shall operate as a
first privilege and lien on all the real and
personal property, Of whatever kind,
which may be owned by, or to which the
said taxpayer may have any right, fol
the year he may owe the tax, and such
privilege shall continue to exist thereon
into whatever hands such property OF
right may pass and shall not be prescrib-
cd, and the collector of such tax shall
have the right at any time after such tax
shall be payable, and after the first day
Of January in each year, to seize any
such property or rights, and to cause
tho same to be sold, after ten days no.
tice given, the same as in notices of sale
under execution to pay the said tax and
the costs of'seizure and sale, which costs
shall not exceed five dollars in each case.
SEC. 3. Belt further enacted, ETC., That
inorder to more efectual1y and promptly
collect said poll tax, that whatsoever
shall employ, in his service for any pur
pose for which any wages or compensa-
ton are to be paid, any person subject
aud liable to pay such poll tax, between
the first day of January and the thirty
first day Of December, inclusive, of each
year, shall be liable to pay said poll tax
of employee, which amount of poll tax
such employer shall have the right to
deduct from the wages or compensation
of such employee; provided, he shall pay
the same to the proper collecting officer
thereof, and shall take a receipt therefor
in the name Of the employe; but that he
SHALL not have such credit, until he shall
exhibit said receipt therefor, and deliver
the same to emplOye. That the collector
Of such poll tax shall have the right and
it shall be his duty, if such poll tax be
paid by the employer or his employe, to
seize any property, real or personal, or
share or interest in any crop, gathered
Or ungathered, or rights of creditors be-
onginy to such employee or employer,
and to sell the same, free from all mort
cages or privileges whatsoever, after
advertisement of ten days, as sales
under execution are made, to pay such
poll tax and the costs of advertisement
aud sale, which III no case shall exceed
i've dollars. That all employers, at any
period of the year and without regard as
to whether the employee had been preyi-
,usly employed durin. the same year,
,hall be liable for said poll tax, unless it |
had previously been paid, and 10 en-
'loyer shall resist payment thereof on
-hc ground that a previous or other en-
'loyer is liable therefor, but that the
collector of such poll tax may proceed
against any employer unless the employee
shall have been in his service for at least |
ninety days during the year in which
said tax is due.
SEC. !. BE it further enacted, etc,
That the collector Of the poll tax shall
Keep a book III which he shall enter the
AK rs paid He shall in said book, give
he Name of the party paying or
or whom the tax is paid, the date of the
payment and by whom paid, and the
mount paid, which entry shall he made
when the payment is made, or within
hree days after the payment, and all
payments so made shall be entered in
neh book made previous to any day of
ettcment and thar each settlement the
ollcctor shall make atlidavits to the
hove requirements.
SEC. 3. Be it further enacted, etc,
hat the collector of said poll tax shall
make settlements torevcry three months.
ounting from the first day of January
n each year, with the authority, author
led by law, to settle with him therefor
u each parish.
SEC. 8. BE it further enacted. etc,
hat the collector Of the poll tax, or his
ecurities, shall not be released from
heir responsibility for the collection of
UGH tax or have a quietus therefor until
c shall satisfy the parish school board,
+ other school authority of the parish,
reated under and according to article
- OF the Constitution. that the same
annot be collectrd and that such
'Ilector shall account for all moneys {