The weekly Thibodaux sentinel and journal of the 8th Senatorial District. [volume] (Thibodaux, Lna. [i.e. La.]) 1875-1898, 1881-01-22

Ie shall be liable TO a forfeiture OF his sala-
v to an amount equaliing the amount oi
due by til" person purporttnS 10
ave takeu said oath or affirmation.
Section 9. Be it further enacted, etc,
That the tax assessor shall fill up the sec
nd column for valuation, with such VAIN
of each item OF property AS he col'',
lers fair and just; and If any person snail
or refuse to sign one OF SAID tax lists,
he tax assessor shall obtain his name,
,treet, and "a full description and valuation
II all the property of said person, in what
,ver wav he can and shall himself I'LL out
said list, from the best information he can
)btaiI. aud shall fill up the second column
with his own valuations; and to that END
be Is authorized to administer oaths a.iti 10
PROFOUND questions TO any person VINO. Ne
supposes can give information in relation
Section 10. Be it further ordained, etc,
That the tax assessor on aud alter the hfst
day OF January, shall diligently Aahlh
the records il the Office of mortgages an"
c~onveyances- and shall otherwise make
inquiry and investigation 10 ascer-
tain what taxable property, i'll the c0rpe-
rate limits belongs to residents to Az
sent owners and to unknown owners; and
he shall make a seperate tax list, descrlb-
ing each tract OF land and other lietn OF
taxable property belonging to any absent
owner whose lame IS Known, and abau alnG
the valuation thereof III person unless said
absent, owner, or his agent Or attorney,
have delivered to him u correct aad com
pfete tax list, containing the naine and
post0tice address of SAID absent owner, ala
of his agent and attorney, on or before the
first dpy OF June in year 1881. and GU or be
fore the first day of May in each subsequent
l. -Io11 III -. t,4 vol IN = ~ y
list, describing each separate tract OF land
known owner, aud shall amx a separate
valuation to each seperate tract.
Section II, Be it further ordained etc,
That all real and personal property, subject
taxation, shall be estimated by the assessor
at it's cash valie, under such rules as. may
be established by a system Of equalization
of the property of the State, unuer article
2O3 of the constitution. and In case OF the
disagreement, or on demand of the proper
ty holder, the assessor shall be required to
call to his assistance " taxpayers, pay
ing taxes on both real estate aud personal
property, residing in the vicinity, to assess
same, one to be chosen by the assessor
and one by the taxpayer, and in case OF
disagreement they shall call a third party,
qualified as before. to act as umpire,
whose decision shall be entered upon the
assessment list, as provided in section D of
this ordinance and the same shall be signed
by said taxpayer, and umpire and owner
and assessor, and shall be final, unless the
taxpayer, under oath, shall allege that
gross injustice has been done him, in
which case an appeal shall lie to the
courts. All such cases shall hay preteIS
ence and be tried summarily aud in cham-
bers by rule, aud the court shall, in redu
cling the Judgment: assess ten per cent dam
ages on the amount of the tax against tue
party complaining, if the appeal be deemed
frivolous. Provided, That as required by
Act SOB OF the Constitution OF the State
the valuation put upon property for the
purposes of state taxation shall be taken
as the proper valuation for purposes OF the
Corporation taxation.
Section IL. Be it further ordained, ETC.,
That the lax Assessor shall proceed on
and after the first day OF January In each
year to ave said lists Tiled out, sigued
and sworn to-, as above provided and shall
file same in the Office where the mortgage
record, Of the Parish Of Lifourche are
kept, on or before the first day OF May in
each yeer, stitched together in suci, form
as the Finance COMMITTEE shall prescribe.
Section ID. Be it further ordained, etc,
That the Finance Committee shall furnish
to che Assessor three tax rolls IN such con
venient f0lnl, to meet the requirements oil
this ordinance, as they shall prescribe /;
and the assessor to whom furnished shall
proceed to ill ont the said tax rolls from
the tax lists, as fast as taey are completed /;
and he shall deposit one TAX roll i'll the OF
lice in which the mortgage records OF the
parish of LaIourche are kept. the second
he shall deliver to the Corporation Tax
Collector, and the Third he shall deliver TO
xl~, IN,~non Cn,,,n .t!, ac SIM, nc ,,...H>l i.
before the first day of June III each year.
These rolls shall contain all the necessary
extensions, entries, additions and recapi5u,
lati"ns and the Assessor sh II deliver to the
Treasurer OF the Town. at the same tine he
delivers the rolls as above provided, q cert
fed copy of the recapitulation thereof, show
ing til total amount of the assessment aud
the rates and sums totals due for each tax
assessed.
Section IA. BE it further ordained, etc,
That the Assessor shall call upon rhe recur
der of mortgages OF the Parish of Lafour-
che to Immediately lille the tax roll deliver
ed to him and TO retaiu the same anon,
the record books OF his office, aud 70 index
the same ID the current mortgage book, un
der the head of Tax roll Of the Town ol
Thibodaux tor the year 1887 and each sub
sequent year, respectively, bur no ,urthel
record thereof shall be necessary or be
paid fol.
Section Is. Be it further ordained, etc,
That from The day TIE said tax roll shall be
hled Ill said mortgage office. each specific
piece of real estate thereon assessed shall
be subject to u legal mortgage for the pay
ment OF the tax due Oh it Whenever alv
taxes are paid in full, the tax collected
shall give his tax receipt therefor aud shall
write In proper columns, on the tax rolls
i'll his Office, the word t.paid.' The tax nav
er will present his receipt to the recorder
OF mortgages who will cancel the mortgage
recorded against the properties described
upon the lax receipt. The tax collector
shall make weekly $ atemen,s of those who
have paid their taxes, the amount paid and
the year for which tLey are paid.
Section 10. BE it further ordained etc.
That rs soon as the tax roll is filed in the
office where the mortgage records OF the
Parish OF Lalourcbe are Kept, aud a cspv /,
hyeret to the Corpora .iou Tax Collector,
the said tax collector shall publish once a
week for " weeks in one paper published
III the Town of Thibodaux. if he QUE.
otherwise by posting on the Court House
door. at tue Post Otlce and on the door of
the Town Hall. or usual place of meeting
OF the Town Council, a notice. setting forth
ID substance that the taxes assessed in
that year. are set forth on the tax rolls on
tile in his office and in the mortgage Office
of this parish that they are then due, and
that they will become delinquent, on tae
thirty first day of December, and will
draw eight per cent per annum interest
from that date until sold in accordance
with article 2i0 Of the Constitution of the
State.
Section II. Be it further ordained, etc.
lhaf EltI ft1 hltnatyN, ., ~.~ -