The New Orleans daily Democrat., 1880-04-13
AN ACT

the collection OF the same, and to enforce
payment thereof and the settlement there
Of by the tax collectors.
SECTION 1. Be it enacted bu The General As.
senbly Of the State Of Louisiana, That In pur.
suance to the requirements and authorization
| of article 20S of tho constitution OF the State
| a poll tax Of one dollar per capita shall be and
| Ia hereby levied, annually upon each male In
| habitant 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.
SEC. 2. Be 1t further enacted, etc, That the
said poll tax ehall operate as 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 the year he may owe the tax, and such
privilege shall continue to exlst thereon into
| whatever hands such property or right may
paes and shall not be prescribed. and the col
| lector 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 the
| same to be sold, after ten days notice given,
| the same as In notices of sale under execution,
sale, which costs shall not exceed five dollars
| In each case.
SEC. 8. Be ii further enacted, etc, That In
order to more effectually and promptly col
| lect said poll tax. that whosOever shall en-
| ploy, in his service for any purpose for which
| any wages or compensation are to be paid,
any person subject aud liable to pay such poll
tax between the first day OF January and the
thirty-iiret 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 compensation of such en-
ployee; prouided, he shall pay the same to
the proper collecting officer thereof, and shall
take receipt therefor In the name of the
emplyee; but that he shall not have such
credit, until he shall exhibit said receipt
therefor and deliver the same to the em-
ployee. That the collector OF such poll tax
shall have the right and 1t shall be his duty,
IL such poll tax be not paid by the employer
or his employee, to seize any property, real
or personal, or share or interest in any crop,
gathered or ungathered, or rights or credits
belonging to such employee or employer, and
to sell the same, free from all mortgages or
privileges whatsoever, after advertisement Of
ten day g, as sales under execution are made,
to pay such poll tax and the costs Of adver-
tisement and sale, which In no case shall ex-
ceed five dollars. That all employees, at any
period of the year and without regard as to
whether the employee had been previously
employed during the same year, shall be
liable for said poll tax. unless It had prevl-
ously been paid, and no employer shall resist
payment thereof on the ground that pre-
viOus OF other employee is liable therefor, but
that the collector Of such poll tax may pro-
ceed against any of such employers or all of
them Ii need TO collect the same; prOUided,
moJa nv againat anv emnovar nn,ess the en,7 NC
ployee shall have been In his service for ut
SoiS so,iIc +ax a 10 dne NAe 'Ae 'o'A - "n'en
sasu srC C ' Re II further enoeted ctr That tho
ooIlactnr ~ tho no,i tax shall keen h"ol, IN IN
which ha " shall enter the tax as paid oA Ha 10
shall IN soid hook Give the ame of tha M
- a. hnn no tar ia naid
ps tyha snoymant and hv whom pnaiJ and liz tbe
on,nmnt naid which antry oh III ha motia WIZ,
the navmpent ia made or Within three Ta vs
a oPterc tba noymont ond oil, navnants sn naIdo
shall he entered in such hook made nrevious
sr tn anv v daS nf aattiemant. and thai ot aonb
settlem enf the collector shall make affidavits
70 the above reouirements. ~
SEC Re II further enncted ctr That tho
coIactor of said noIl tax shall make SETTLE.