The Opelousas courier. [volume] (Opelousas, La.) 1852-1910, 1889-11-09
Iha Poll Tax.

As the Sheriff ia liable for uncollected
poll taxes, he is determined to closely
press their collection heEce those who
have not yet paid theirs should prompt
y dc so if they wish 10 avoid annoy
1oyance and costa For their informa-
zion aud for the guidance Of employers
we publish the law Oh the subject :
ACT l2o, SESSION OF 1880.
sECTIoS l. Be it enacted by the General AS
sembly Of the State OF Louisiana. That in pur-
suance to the requirements and AUTHORIZATION
Of article 7O8 of the Constitution OF the State.
poll tax of one dollar per capita shall De and
is hereby levied, annually, upon each male in
nabits Mt of the State eyer the age OF twenty.
one years. said tax to be due and payable On
and after the first day OF January In each year.
SEC. Q. Be it further enacted, etc, That the
said poll tax shall operate as a flrst privilege
and lien on all tue real and personal property,
OF whatever kind, which may be owned by. or
to which the said taxpayer may have any
right, for the year he may owe the tax, and
such privilege shall continue to exist thereon
into whatever hands such property or right
may pass and shall not be prescribed, and the
collector OF such tax shall hayt7 the right at
any tiIna after such tag shall be payable. and
after the first day Of January IN each year, to
seize any such properly or rights, and to cause
the same to be sold, after ten days notice given,
the same as in notices OF sale under execution:
to pay tho said tax and the costs OF SEIZURE and
sale, which costs shall not exceed five dollars
in each case
SEC 8. Be it further enacted, ETC., That in
order to more effectually and promptly collect
said poll tax, that whosoever shall employ, in
his service for any purpose fer which any wages
or compensation are to be paid, any person sub
jeet and liable TO pay such poll tax, between
the first day Of January and the thirty-tlrst
day OF December, inclusive, OF each year, shall
be liable to pay said poll tax OF such employe,
which amount Of poll tax such employer shall
have the right to deduct from the wages or
compensation Of such employe; prorided, he
shall pay the same TO the proper collecting OIL.
Ger thereof, and shall take receipt therefor IN
the name Of the employe: bUtithat he shall not
have such credit until re shall exhibit said re.
ceipt therefor and deliver the same TO the EN-.
ploye. That the collector OF such poll tag shall
have the right and 1t shall be his duty, If such
poll tax be not paid by the employer or his en-.
ploye, TO seize any property. real or personal,
or share or interest in any crop. gathered or
ungethered, or rights or credits belonging to
such employe or employer, andtA sell the same,
free from all mortgages or privileges whatso-
ever, after advertisement OF ten days, as saleB
under execution are male, to pay such poll tax
IN no case shall exceed five dollars. That all
employers. at any period OF the year and with
out regard as to whether the empioye had been
previously employed during the same year,
ehall be liable for said llo1l tax, unless 1t had
previoualy been PAID, and no employer shall re-
sis6 payEArpt the cot ~ the ground that pre-
vioEs or SSer enIs-loyer ia liable therefor, but
that the collector 0t such poll taz may proceed
against any OF such en pIoyers or all Of them IL
need 10 collect TIE SANE; DT3c10e1, Inar no en-
foreement OF said pGil tax shall be made against
any employer unless the enploye shall have
been IN his service for 81 least ninety days dur.
ing the year in which said tax In due.
ACT SO, SESSION OF 1888.
SEC. g. Be It further enacted, etc., That the
sheriffs and tax collectors in their respective
parishes ehall return BY the frat Saturday OF
February, Of each and every year, to the school
Boards CT their respective PARISHES. nst pre-
dtcated upon tho list before mentioned by
wards. showing ali persons In the parishes,
respectively, who have paid their poll tax, as
sad shal return their reasons In writing and
uuder cath the cause il each instance OF the
noI-paymert CT 8 poll tax, Wy they have not
coslecbsG ths tax not collects
SEC. 3. Be il further enae ID. etc, That If
the saia sEeriFs and tax collectors fail to show
C&nse WHY tn said POI! lax aas not been COL
lecseG, he shall bs r6sr0r g.hIa for and slali pay
the poll taxes ne has Irt I'd 10 collect, aud shall
Be held liable with his parties On his ot6cial
boad 4oE the a.Alent Of sal. lax,