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

l thought it would be we'll tt
publish Il few extracts from the
revenue law of 1880, in order tina,
this stringent law may be uude,
stood by all.
Below will be found an article
from the n. O. Democrat of 10Th,
December 1880, which I con,
mend to the perusal OF all tax
pa. ers.
"1ac Assesors-the,r duties and
responsibikties.-It seems that OH
~ a few assessors have read the
revenue law OF 1880. They Ger
tal"iy ought to study it carefully.
because it is very stringent in fix
ing their duties aud is very y.
we're III prescribing penalties for
thu violation OF those duties.
In the levenne law, act No. II
OF 1880. are he found the follow
ing provisions:
See. Z. 1t is mad the du-
ty OF the tax ASSESSORS thro ghout the
State TO place npOn the d sessnient lists
al property subject to taxation, ilc,ud-
ing merchandise or stock in trade, on
had at tile drt' of listing. within their
respective districts or parishes, aud if
any tax assessor shall Intentionally or
Knowingly. or through gross negligence,
omit any property from the assessment
list. or permit the same to be omitted
therefrom, he and his s~ureties in solido
shall be liable on his official bond for
the full arIount of the taxes due on the
property 80 omitted from the lis 3, to-
sether with | per cent per annum inter
est thereon from the maturity of said
taxes +; 10 per cent attorneys fees on the
amount OF the Judgment recovered
against him, and ali costs of the suit.
1t Is here made not only the
duty OF the attorney general and
tn" several district ATTORNEYS to
accurately investigate the assess
lneuts III de IN their respective
districts, but it il made their Ne
cnniary interest to do So.
And it is the duty Of the Gov
ern0r, Auditor and Treasurer.
aud Of the Stale tax collectors. to
see that all cases of snch neglect
are reported to the State attor.
ne!v. 1t j. the duties Of the no
lice Jnries aud school boards to
DO the same thing. 1t is the IL
te::est OF the sheritfs aud tax col
lectors who receive a percentage
on the assessments; aud of tue
school teachers. who depend for
pay Oh tue amount of the ASSESS
inent. that the assessors should
he reported and be sued for the
taxes omitted through their neg
lect.
Sec. 7. That the Governor shall also
appoint, by and with the adj ice and con
sent OF the Senat,. seven tax assessors for |
the parish of Orleans.
SEC :. That zach of said tax assessors
sh Ill execute his bond in favor of the
Go ernor of the State of Louisiana for
the IN of five thousand dollars etc.
Sec'9 That the Governor shall aproiut
by and with the advice and consent of
the Senate, one ta\ assessor for each mar
lsll in the >late the parish Of Orleans
. accepted J.. who shall execute his bond
Tor the sliM of three thousand dollars for
each representative of his parish in the
6 neral Assembly. etc.
SIC. ~. That all bonds to he utrd
said tax assessors - shall he condi
TONED That the tax assessor shall car.fil
y and mpartiaIly list all poll tares. and
1T and value I'll til able pro,. rty with
ia his district or parish
Sec. II. That no tax assessor shall
Dc discharged unless he max ) proof to
III" satisfaction okthc Governor. that he
ne tan asse has listed all poll taxes
t'i al property subj ct to taxation W til
Ii his district or parish.
1t is here made the duty of the
Governor tc investigate each as
and require from the as
SCISSOR st,lct pr of of his proper
performance Of his duties. And j,
y the duty Of the officers before
lametl, aud in ED of all good
axpa' ers, to post the Governor
ully upon tie deIinquencies of
he lax assessor, 81 that he NAV
withhold the discharge of the in
'hcient assessor.
Sec ii. Upon ss'ch discharge being is
ned. he tthe asse -sor) shall publish the
a.ne III full, once q we for four weeks.
n the official journal of the State. if
here he one, and. ai,o. one other news .
aper published in his di,trict or parish. {
any officer or citizen of til State
hall have the right, within sixty DAYS
fler the last publication Their on, to
ne in any court of com
etent Jurisdiction. to annul said dis =
aud shall all"ge the ground. Of
utility, aud shall so far sustain the same {
$ to shift the burden of proof upon tn. /,
assessor win sh.Il
hen, or any Of his sureties NAV then 4,
rake affirmative proof. lo the s~atistac !
on OF the court. that he. the tx asses,
or, has listed all the pill taxes or taxa- y
10 property within his district or par :
Il subject to adverse ey :
lence and to appeal as n other cases
it the discharg'. be annulied G
tax assessor sh.UI
ay all the COSTS and Il reasonable fee to i,
attorney Of the pl ,intitf. and iudy .
le',t for same shall also bc rendered in
dido. against any Of his suteties. If they