The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-04-10

} office, and each of them shall execute his bon
3 in favor Of the Governor OF the State of Louis
1ana-the tax collector for the upper distrif
q for the sum Of seventy-fiva Thousand dollars
and the tax collector for the lower distrIc
for the sum of fifty thousand dollars
with solvent sureties, who shall
bound IN solido with each other an
their principal, but each surety ma
the aggregate OF said limited sums shall b
{ respectively seventy-tive thousand dol
, lars and fifty thousand dollars. The.
snail turn over monthly 70 the Treasurer thf
amount OF their collections, with q detailed
statement thereof. Said tax collectors Bhal
rec i've for their services, and all expense:
for collecting taxes and licenses for the uppe
district two per cent, and for the lower dis
trict four per cent upon all taxes and licenses
collected by them and actually paid into tn
State treasury; proDjdcd, that all compensa
ton OF said tax collectors, including all tht
expenses OF their offices, shall not exceed ths
sum OF seven Thousand dollars for tbs
lower district, and the, sum Of eigh
trict and all moneys above sale
sums shall be paid by said tax collectors Into
the State treasury. The Governor shall also
appoint by and with the advice and consent
| OF the Senate, seven tax assessors for the
parish Of Orleans, and for their services they
shall receive two thousand dollars per annun
each, to be paid as now provided by law, and
no perquisites, fees, or commissions except
buS COsIS H0EeiuhItST PROVIDED by LnlS act.
Said collectors and assessors shall hold office
until the Governor chosen at the next cleo
ton after their appointment shall appoint
their successors. All or any of said officers
may be removed by the Governor, at any
time, for negligence, ineffieiency, ineom De-
tency, malfeasaDce, or other cause which he
may consider sufficiently grave. The Cover
nor may I'LL any vacancy In these offices, by
and with the ad vice and consent of the Senate,
IL In session, or IL not In session. subject to the
| and GnDSpnt n Spnuta al ifs
| session. The assessors so appointed shall
| exclusively constitute q board OF assessors
for the parish of Orleans. The assessors
shall exercise their functions, separately, as
| follows: One for each municipal district In
the parish Of Orleans. The board shall ap-
point It's own clerical force, and fix their pay
within the limits herein prescribed. The City
Council shall provide suitable room In
| the City Hall for the use OF the board OF as
| SCISSORS, and shall appropriate not more than
twelve Thousand five hundred dollars for the
| payment OF said clerical force and contingent
| expenses of the board, not including such
| blanks as are furnished by the Auditor uuder
existing laws. The clerical force OF the board
| Of assessors shall be paid, monthly. on the
city pay rolls, under Instructions from the
board. The board Of assessors shall furnish
the city OF New Orleans, Auditor, aud tax
! collectors with complete copy OF the assess
ment rolls.
SEC. 8. Be IL further enacted, etc, That each
OF the said tax assessors shall execute his
bOud, In favor OF the Governor OF the State OF
Louisiana, for the sum OF five Thousand dol
lars, with solvent sureties, who shall be
bound in sOtidO with each other and with
their principal, but each surety may bind
himself for limited sum, not less than five
hundred dollars, DroUided the aggregate Of
said limited sums shall be- five Thousand dol
lars.
SEQ. 8. Be IL far her enacted, etc., That the
Governor shall appoint by and with the adj
vice and consent OF the Senate, one tax asses
sor for each parish In the State Except the
parish OF Orleane), who shall receive as an
annual compensation, for all his labors, SER
Vices and duties, three per cent on the first
forty thousand dollars aggregate amount OF
all State, parish and poll taxes assessed, and
one per cent on any excess over forty thou
| receive less than tour hundred dollars 10 any
parish for each assessment, who shall hold
their offices for the term OF four years, and
| until their successors shall be appointed by
the Governor. the first term beginning with
the PRONUNCIATION OF this act; snail take the
constitutional oath OF Office, and shall each
execute his bond, In favor of the Governor Of
the State Of Louisiana, for the sum OF three
thousand dollars for each Representative of
his parish In the general Assembly, with
solvent eureties, who shall be bound in solido
with each other and with their principal,
but each surety may bind himself for a Inn
tied sum, not less than two hundred dollars;
proUtded, the aggregate OF said limited sums
for each Representative OF bis parish In the
General Assembly; prouided, no bond shall
exceed eight Thousand dollars.
SEQ. TO- Be 1t further enacted, etc.. That
ali bonds to be executed by said tax collectors
and tax assessors In the DaI ish Of Orleans
shall be approved by the Governor, and all
bonds OF assessors In other parishes shall be
approved by the president of the police Jury
and by the clerk OF the district court, and shall
be recorded Ia the mortgage records Of the
mn vu aa
clses his functions, and In all other parishes In
which the principal owns real estate, and shall |
operate as legal mortgage upon all the real
estate OF the principal therein; and shall be |
conditioned that the tax assessor shall care |
fully and imparttally list all poll taxes, and |
list and value all taxable property within his |
district or parish and that the tax collector |
shall diligently collect all licenses and all |
taxes listed and assessed Ia his district, shall
punctually sell property to pay all delinquent |
taxes, shall faithfully and promptly pay into |
the State treasury all licenses and taxes col |
lected by bin, less his lawful commissions.
SEC. IL. Be 1t further enacted, ETC., That no |
tax assessor, or tax collector, or SHERIFF and |
&c o6icio collector of State taxes shall be dis
clai ged, until he makes proof to the salts |
faction of the Governor, that he, the tax as
SCISSOR, has listed all poll taxes and all prop
erty subit ct to taxation within his district or |
parish; and that he, the tax collector or |
sheriff, has exhausted all legal remedies to |
collect all the said taxes and all the license,
within his district or parish. Upon such dis
charge being issued, he shall publish same in |
full, once week for four weeks, in the
official journal Of the State, If there be one,
and, also in one other newspaper, published
in his district or parish, and any officer or
citizen OF the State shall have the right,
within sixty days after the last publication
thereof, to sue the said tax collector or sheriff
In any court OF competent jurisdiction,
to annul said discharge, and shall |
allege the grounds of nulllty, and shall
80 far sustain the same as to shift
the burden of proof upon the tax
assessor, tax collector, or sheriff, who shall
then, or any OF his sureties may
then, make affirmative proof, to the satlsfac
ton Of the court, that he, the tax assessor,
has listed all the poll taxes and taxable prop
erty, within his district or parish, and that
he, the tax collector, Or sheriff has exhausted
all the legal remedies to collect the licenses
and taxes, subject to adverse evidence and to
an appeal, as iii other cases. In any such suit,
the grounds OF nullity shall be set forth and
shall be so far sustained, as to render it prob
able that the suit was instituted In good faith |