The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1880-04-21

ter ten days notice given, the same
as in notices of sale under execution,
TO paw the said tax and the costs of
seizure and sale, which costs shall
not exceed Ave dollars in such case.
Sec. 3. Be it further enacted, etc.,
That in order to more effectually and
promptly collect said poll tax, that
whatsoever shall employ, in his SER
vice for any purpose for which any
wages or compensation are 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 Der, 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 employee;
provided, he shall pay the same to
the proper collecting officer thereof,
and shall take a receipt therefor in
the name of the employee; but that
he shall not have such credit, until
he shall exhibit said receipt therefor
and deliver the same to the emplo-
wee. That the collector of such poll
tax shall have the right, and it shall
be the duty, if such poll tax be not
paid by the employer or bis emplo
zee, 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 adver-
tisement of ten days, as sales under
execution are made, to pay sach poll
tax and the costs of advertisement
and sale, which in no case shall ex-
coed five dollars. That all emplo
wees, at any period of the year and
without regard as to whether the
employee had been previously EN-
ployed during the same year snail be
liable for said poll tax, unless it hat
been previously been paid, and n'
employer shall resist payment there
of on The ground that a previous OF
other employee is liable therefor, bu
at the co Hector of such poll til,
may proceed against any Of such EN-
ployers or all of them if need to col
iect the same; provided, that no en-
forcement of said poll tax shall b.
made against any employer unless
the employee shall have been in hi'
service for at least ninety days dur
ing the year in which said tax is due
Sec. 4. Be it further enacted, etc.
That the collector Of the poll ia,
shall keep a book in which he shall
enter the tax as paid. He shall, il
said book give the name Of the par
ty paying or for whom the tax i
paid, the date of the payment, an
by whom paid, and the amount paio
} which entry shall be made when tn
payment is made, or within thre
days after the payment, and all pay
ments so made shall be entered i
such book made previous to any da
of settlement; and that at each SCI
Element the collector shall make all
davits TO the other requirements.
f Sec. 5. Be it further enacted, etc
8 That the collector of said poll ia
i, shall make settlements every thrt
months, counting from the first ds
of January in each year, with the a.
thority, authorized by law, to set
with him therefor in each Paris
81 Sec. 6. Be it further enacted, etc
d That the collector of the poll tax,
It his securities, shall not be release
from their responsibility for the &C
lection of such tax or have Quaet'
It therefor until he shall satisfy the 2
q, IRISH School Board, or other Soho
"a authority of The Parish, created u
- der and according to Article 225
- the Constitution, that the same ca
. not be collected, and that such c.
lector shall account for all moni
= collected by him as poll tax for t
year. A final settlement Of su
s poll tax shall be made by the cole
" tor each year, on or before the 81
,e day of December.
Sec. Z. Be it further enacted, ct
That the provisions of this act sh
in apply to employers and employs
f. for the year 1880, as we'll as to a
sh subsequent years, when the emplt
ment exists at the time this act g
into effect, or whether it is sub
III quently made.
a R. N. OGDEN,
Speaker of the House of Repres'
tatives.
a. S. D. McENERY,
~ Lieutenant Governor and Preside
of the Senate.
Approved April 10, 1880.
NC LOUIS A. Witt,
IT, Governor of tie State of louisa
A true copy:
!, WILL A. STRONG,
y, Secretary of State.
-JusT received and opened, at
" J. Hardtner's, PiDeville, full asst
mt ment Of SDring and Summer ID