Louisiana capitolian. (Baton Rouge, La.) 1879-1881, 1880-10-26
THE POLL TAX.
AN ACT

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the collection Of tho same, and to enforce pay.
ment thereof and the settlement thereof by
the tax collectors.
SECTION l. Be it enacted by the Gen
eral Assembly of tho State of Louisiana,
That in pursuance to the requirements
and authorization Of article 2O9 Of the
Constitution Of the State, poll tax Of
one dollar per capita shall be and is levied,
annually, upon each male inhabitant Of
tho State over the age Of twenty-one
years, said to be due and payable on and
after tho first day of January in each
year.
SIC. 2. Be it further enacted, etc.,
That tho 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, for
tho year he may owe the tax, and such
privilege shall continue to exist thereon
into whatever hands such property or
right may pass and shall not be prescrib-
ed, and tho collector of such tax shall
have the right at any time aftersuch tax
shall be payable, and after the first day
Of January in each year, to seize any
such property or rights, and to cause
the same to be sold, after ton days no.
tico given, tho same as in notices of sale
under execution to pay tho 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
in ordor to more cffcctually and promptly
collect said poll tax, that whatsoever
shall employ, in his service for any pur-
pose for which any wages or compensa-
ton arc to be paid, any person subject
and liable to pay such poll tax, between
the first day of January and the thirty
first day of Deccmber, 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 tho wages or compensation
of such employee; provided, he shall pay
tho same to the proper collecting officer
thereof, and shall take receipt therefor
in tho name of the employee; but that he
shall not have such credit, until he shall
exhibit said receipt therefor, and deliver
tho same to employee. That the collector
Of such poll tax shall have the right and
it shall be his duty, if such poll tax be
paid by tho employer or his employee, to
seize any property, real or personal, or
share or interest in any crop, gathered
or ungathcred, or rights of creditors be-
longing to such employee or employer,
and to soil the same, FREQ 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
and sale, which in no case shall exceed
five dollars. That all employers, at any
period of tho year and without regard as
to whether the employee had been previ-
ously employed during the same year,
shall be liable for said poll tax, unless it
had previously been paid, and no en-
ployer shall resist payment thereof on
the ground that previous or other en-
ployer is liable therefor, but that tho
collector of such poll tax may proceed
against any employer unless tho employee
shall have been in his service for at least
ninety days during the year in which
said tax is due.
Sec. 4. Be it further enacted, etc,
That the collector of the poll tax shall
keep q hook in which he shall enter tho
tax as paid. He shall in said book, give
tho name Of tho party paying or
for whom tho tax is paid, the date Of tho
payment and by whom paid, and the
amount paid, which entry shall be made
whom the payment is made, or within
three days after the payment, and all
payments so made shall be entered in
such book made previous to any day of
settlement; and that each settlement the
collector shall make aflidavits to the
above requirements.
SEC. S. Be it further enacted, etc,
That the collector of said poll tax shall
make settlements for every three months,
counting from tho first day of January
in each year, with the authority, author
lied by law, to settle with him therefor
in each parish.
Sec. 6. BE it further enacted, ETC.,
That the collector of the poll tax, Or his
securities, shall not be released from
their responsibility for the collection OF
such tax or have a quietus therefor until
he shall satisfy the parish school board,
Or other school authority of the parish,
created under and according to article