The Opelousas courier., 1886-08-28

ouents of that fact. Twenty days there
after, that is January 22d, or as soon
thereafter as practicable, it was his duty
to advertise for sale their property, and
on or before the lst day of May, 1885,
or as soon thereafter as possible to COM
plete these sales. See New r. S., secs.
2233, 2236 and 2243.
1t is manifest that the lawmaker in
tended these sales to be closed on or be-
fore May lst, for any other construction
would render the provisions of section
2236 utterly nugatory and make the law
declare in one place that the collector
shall advertise on the 2sd of January
and in another that he shall do SO on the
lst of May. Hence it was the plain duty
of the collector to complete such sales at
that time, but he failed to comply with
these provisions and did not as a matter
of fact advertise until Oct. 10th, 1885,
and did not sell until Nov. 2lst, 1885.
From all can learn these sales did not
aggregate $l5O0, and conceding it all to
be for State taxes alone, it would tall
far short of settling balance OF $s363.
Have you any return of these sales in
your ofice7 You certainly do not pre-
tend that the collector had not time
enough to make that return before the
burning of the Court House p?
Let me remind you of another fact. 1t
has never been the practice in st. Ian
dry to copy in the assessment rolls the
descriptions of real estate. and whether
it be in compliance with the law or not,
it is nevertheless fact. This accounts
fully for your statement that "not one
property in twenty on the assessment
rolls is correctly described" But that
fact has never prevented tax sales, and
did not prevent sales for taxes of 1884,
as the collector always has the assess
ment lists in his Office, where he can get
a description of all property assessed
and the fact that the assessment rolls dc
not contain descriptions of property has
never formed any impedlment to tar
sales. 1t did not in 188l-s2-e3, anc
why should it in 1s84g
You accepted the roll of 1884, copy
of which was fled in the collectors of
fee, and upon that roll the collector
proceeded to collect the taxes. Hit wai
not made in compliance with the law
you should have rejected it, but You die
not; and it is too late to talk now abou
J its defective descriptions, especially al
the collector had the assessment list
from which il was made, and whlcl
contained all the descriptions needed
for tax sales.
You say that yon have given instruc
, tions to the collector to prepare lis
with correct descriptions, by bounda
) ries, of all property On which taxes TO
: 1884 and 1885 are due and unpaid, ant
that if that be done "the State will Ell
: tler collect the taxes or acquire the pro
/ perty.n As the data from which alon
4 such a list could be made were destroy
ed by fire, please to inform us hoW 20
I, expect the collector to construct such
: list9
] You also say your books show tha
since your induction into Office lit wa
in 1884, the tax collector of st. Landr
I has promptly accounted for collee
q tionsn made by him as tax collector
t and vet your books show balance da
It by him of $s363 for 1884 and $9324 fc
: 1885, the first two years of your offic'
You have queer ideas of promptitude.
ie Why did you not say all collections
g. That would have covered the case an
le closed the door to mach comment.
@ is the precise information needed, an
e trust you will give it,
Until it is shown, all you can 81
,r about deduction or delinquent lists an
1t erroneous assessments will amount
J. nothing, and / shall decline to dlscu
y the matter fnrther.
ct In conclusion, ask you the dire
l. question Has the tax collector OF
Landry accounted for and paid into Il
e treasury all the taxes or moneys recei
3, ed by him for taxes, for the years IL
,e and 1852
IF you say yes, please state how y
know it. If You say no, or that you
IN not know, then think you had bett
le drop the discussion.
le Respect'y yours, E. 7. LEWIS.