Madison times. (Tallulah, Madison Parish, La.) 1884-1???, 1886-08-14

The following instructions have been
sent to the sheriffs in the district:
Office Board Of Commissioners Fifth
Louisiana Levee District, Aug, 18th,
1856.
TO............, Sheriff-Thc following
rules and regulations axe furnished
tax collectors, and strict compli-
ance with same is requested.
lst-That the tax collectors of the
several Parishes of the District be re-
puired to supply themselves with stub
receipt books, in such quantity as the
productions oftheir respective parishes
NAV necessitatc. and with ruled books
in which shall be -ente red, the date of
shipment or payment, name Of party
paving, and number of bales Of cotton
upon which the Leyee Tax has been
collected.
2d-That they shall appoint and
qualify deputy collectors at all the
various landings, shipping points, rail
road stations, and discharging depots,
furnishing the same with stub-rcceipts
to be, by them, given to the producers
or shippers of bales of cotton, upon
payment of the assessed tax thereon
which receipts shall be preserved by
the producers or shippers as a voucher
Cor payment Of their levee tax.
Said deputy collectors shall also en-
dorse across the bill of lading, above
their signature, the words, Produce
Tax Paid"
The tax collectors shall also furnish
said deputy collectors with ruled state
ment books, above mentioned, the
same to be accurately kept by them as
above prescribed, and to be at all times
accessible to them.
3d-Each deputy shall on the 10Th
and last day of each month, have pre-
pared a sta tement, showing the num-
her of bales of cotton shipped, and the
sum of tax collected by him since his
last settlement; and shall at all time,
on demand, pay over to the collector
the amount due, and account for all
the stub-receipts furnished him.
5th-The tax herein before assessed
and levied shall be, until paid, 4 lien
upon all the cotton and cotton seed
raised for shipment and sale in this
district; and should any owner of the
bales of cot ton herein taxed as aforesaid
or any person interested in the same,
fail to pay the taxes assessed and levied
on said cotton, at or before the time
when such shall be presented for ship
ment it shall be the duty of the tax col
lector to seize said cotton, or so much
| thereof as be necessary to pay said
! taxes due on said cotton, and expose
! the same for sale to the highest bidder,
| for cash, after having given notice by
advertisement ten days, and out of the
proceeds of said sale he shall pay the
expenses of sale, and the amount of the
taxes due on said cotton so seized, and
pay over the surplus, should there be
any, to the owner or owners thereof.
7th-The tax collectors in the several
parishes of this district, shall account
| to the State Auditor for the taxes as
sesssed and levied by this board, and
BY them collected III like manner as
they do for other taxes.
! Your attention is also called to the
/ following extract from act ~, of 1896:
in all cases the tax shall be collect
ed before the cotton is removed from
the respective parishes, and persons
who shall evade the payment of this
local assessor ent or forced contribution,
or shall aid and abet therein shall be
guilty of a misdemeanor, and shall on
conviction before any court of compe-
! tent jurisdiction be fined not less than
ten nor more than twenty dollars per
bale for each and every bale upon
which the said assessment has been
evaded; one-half the fine shall go tc
the informer and the other half shall
be paid into the State treasury for ac'
count of the Fifth Levee District"