Richland beacon. [volume] (Rayville, La.) 1869-1890, 1885-04-04
An Important Circular.
TAX COLLECTIONS, &c.
SperiaI 10 the Picayune.

Baton Rouge. Feb. S.-Auditer Steele has
prepared the following circular 70. the inior-
nation of collectors, assessors and parish
treasures:
State of Louisiana Auditors Office, }
Baton Rouge. Feb 7rlSS5
Tho following circular. containing decisions
and replies to many Of the questions pro-
pounded to this otfi ceris published for tho
information OF collectors, assessors and parish
treasures.
All unpaid taxes of 1852 and subsequent,
years bear interest at the rate of per cent.
per month from Dec. 81 of the year in which
they are collectable.
Rent. and revenue. of all property sold TO
the State for on-payment of taxes belong to
the State ami the tax collector, who by virtue
of his office has charge of all such properly,
should collect such rents and revenues and
nav the same into the State Treasury.
Property sold to the State for unpaid taxes
should not again be sold for the taxes assessed
upon said property subsequent to the sale TO
the State. IL redeemed, the person redeemlng
sha n pay all taxes assessed upon said properly
subsequent to the tax sale.
Collectors should give the names OF tine
delnqnents who have paid back taxes, and
the year for which they have paid. so that
| the proper entries may be made on the deiin
| auent roll. on file in this office.
Whenever any property is concealed or
| disposed OF before day Of sale, collectors are
authorized to seize and sell any other props
erfy belonging to the tax de- tor 10 collect the
tax due by him. TO seize and sell any gatherd
or growing crops or shares therein and pro-
ceed in the courts, without deposit Of cost,
to procure a garnishment Of any salary com
pensation, or of any obligation due the tax
debtor whenever such seizure or garnichment
is necessary to collect the taxes.
Ii Is not imperative on collectors to adver-
tse for sale the in movable property Of de-
nouents Immediately after the expiration oil
the twenty day notice required by the law.
II NAV be TO the interest Of the State that
such sale. be not made until April or before
the l.t of May.
Collectors should furnish this office with q
copy of the newspaper containing ADVERTISE
ments OF property to he sold for unpaid taxes
Out going collectors, except in Orleans
are requested r. file the list O: delinquent Ia,
PAYERS in the o'hce of the Recorder of Mort
cages, which lists shall, ubon the order of the
auditor or police jury, be delivered TO TIT
newly-clec,ed or appointed collector,
1t is the duty of the CO lector TO note on thu
roll any error ir the description OF property
or owners name but no such change shall b
made without zen days notice TO the rea
owner.
By the expiration OF sixt, days after take
shall become due and exigiLle, Collectors ar
authorized to receive payment OF taxes iron
any person other than the one in whose nam
the property has been assessed, and to subfe
gate the payer TO all the rights OF the Stat
incident 10 or growing out of such tax.
The Parish School Board should pay th
Assessor the compensation fixed by law 10
. assessing the poll tax.
e Property omitted from the rolls Of 1883 an
A previous years, should not have been place
f upon the rolls Of 1884; such assessment
2 should appear upon a supplemental roll.
j. Section OF Act, No 3S Of 1885 makes
the duty of the police mv Of each parish
have made tor the use of the assessors, CON
= plr,e abstracts Of all the land entries. Lis
Of State lands sold during the year Of los
have been forwarded to theassessors. Appl
cation for abstracts OF entries Of United STATE
lands should be made through this ONCE
the Hon. c. 3. Darrell, Register who Wi
furnish such abstracts at q cost ranging fro
so cents to So for each abstracr The Sta
will pay par, Of the cost.
Parish treasures who have no cash boo
and who fail to make application to this off
le for such book, will not escape the penal
Is fixed by law for failure 10 perform the imPo
,ant duties imposed upon them by Section
of act No SO Of 1882.
An order to sell q sixteenth section
scbool hand will not be issued 10 parl
treasurer when, less than seven votes OF
township take par, in the election.
Article 233 Of the constitution hxe' I
deb, due by the State to the free school fu
., 81, l3O. O.S67 81, and as the limit has not be
reached, the several townships which by
ror or omission have not received the amo,
:, to which they are en,itied,w will, upon safisi
- tory evidence, be given proper credits