The Opelousas courier., 1903-01-24
o A TAX

lLOAD 1AA OhDlNANCE
Relative to Constructing. Maintaining and Re.
pairing the Public Roads, Providing Row
enueS Therefor, and the Manner OF Euforc-
ing Payment OF the Same.
Section 6. Be it further ordained, etc, That
to make effective the purposes of this 0rdin-
ancs, and IN pursuance to Article 291 ct seq. o.
the Constitution of 1898, there is hereby levied
an annual per capita tax of one dollar on all
able-b0died male inhabitants OF the parish, be-
tween eighteen and fifty years of age, NOT re-
siding within the territorial limits of it's incor-
pOrated municipalities which maintain their
own streets. and all annual license tax of one
dollar on all wagons, cane carts and other SIM
liar vehicles, seventy five cents Oh hacks, SUR
reys, buggies and other similar vehicles, and
fifty cents on gigs, one-hOrse carts, bicycles
and other similar vehicles kept and used for
lOcom0tion on the public roads of the parish:
provided, that the vehicle tax apply to the iu-
habitants of the Incorporated municipalities as
we'll as those OF the rural districts, when their
vehicles are used for IocomotiOn on the public
roads of the parish
Section 7. Be it further ordained etc, That
said per capita tax shall be due on the first of
January, and become delinquent on the first of
March of each year. The receipt for said per
capita tax shall De ill the ordinary form; the re-
celpt for said license taxes shall be q tin tag of
convenient size and form, upon which shall be
stamped the number thereof, the year for
which issued, and the price for designating the
class of vehicles. Said tin tag shall be securely
attached, in a conspicuous place, to the vehicle
for which issued.
Section o. Be 1t further ordained, etc, That
Tie SAer1u ana EX-0HlciO Tax Collector shall
nave the same remedy for enforcing the pay
ment OF said per capita and license taxes as lie
has for the enforced collection of State licenses.
and In addition thereto the following penalties
are hereby provided, viz:
]. Whoever shall be liable to said per capita
tax who shall fail or neglect to pay same on or
before the first day of March of each and every
year shall, upon trial and conviction, pay a fine
not exceeding ten dollars, and i'm default of
paying said fine and costs, shall be imprisoned
not exceeding twenty days, said penalties to
no n nv N rn% -, sE -- a
fore any court of competent jurisdiction.
2. Whoever shall take any vehicle used for
loc0motion upon any public road of the parish
after the first of March of each year without
having paid the proper license thereon, as
above provided, or without having the proper
tin tag thereto attached, shall be liable to have
the said vehicle seized by the sheriff and sold
at public auction, after ten days advertise
ment, for cash, for what it will bring, to pay
and satisfy the license thereon and cost; pro-
vlded, that the owner OF such vehicle, or any
one for him, may, before sale, redeem said
vehicle by paying the license due thereon and
cost. The sheriff will be allowed the same fees
ing writs of tieri facias,
Section II. Be it further ordained, etc, That |
all slieh persons as shall have paid their per
capita and license taxes, as herein provided,
shall be relieved FROM personal service on the
public roads OF the parish, as now provided by
law or ordinances of the Police Jury. Such
persons as shall not, pay their per capita and
license taxes as herein provided shall not be
relieved of the obligation of performing road
duty, and the superintendent nj roads is hereby
to call out all such to work upon the
public roads for twelve full days, and shall have
the same authority to enforce compliance as is
now conferred upon road overseers, and partic-
uiarly by Act 203 of the Acts of the General
Assembly of the year 1902.
Section 10. Be it further ordained, etc, That
this ordinance shall take effect from and after
Inc first day of January, in the year of our
Lord, One Thousand, Nine Hundred and Three.
ut which date all ordinances in conflict or in.
with this ordinance or any of the
provisions thereof shall be repealed.
:, nj. L. SWORDS,
Sheriff and Ex-0ffcio Tax Collector, Parish of
st. Landry. ian17-tf