The Opelousas courier., 1903-01-31
ROAD TAX ORDINANCE

Relative to Constructing, Maintaining and Re
pairing the Public Roads, Providing Rev
enues Therefor. and the Manner of Enforc-
ing Payment of the Same.
Section 6. BE it further ordained, etc, That
to mako effective the purposes of this 0rdin-
ance, and III pursuance to Article 291 ct seq. of
the Constitution of 1898, there is hereby levied
an annual pei capita tax of one dollar on all
able-bodied male inhabitants of the parish, be-
tween eighteen and fifty years of age, not re-
siding within the territorial limits of its incOr-
porated municipalities, which maintain their
own streets, and an annual license tax Of one
dollar on all wagons, cane carts and other sim
liar vehicles, seventy five cents on hacks, sur
reys, buggies and other similar vehicles. and
fifty cents on gigs, One-horso carts. bicycles
and other similar vehicles kept and used for
locomOtion on the public roads of the parish;
provided, that the vehicle tax apply to the in
habitants of the Incorporated municipalities as
well as those of the rural districts. when their
vehicles are used for }Gcom0tion 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 be i'll the ordinary form; the re-
ceipt 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, i'll q conspicuous place, to the vehicle
for which issued.
Section Q. Be 1t further ordained, etc, That
the Sheriff and Ex-ot1icio Tax Collector shall
have the same remedy for enforcing the pay
ment OF said per capita and license taxes az he
| 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 in default Of
| paying said fine and costs, shall be imprisoned
not exceeding twenty days, said penalties TO
be enforced by indictment or be-
fore any court of competent Jurisdiction.
| Q. Whoever shall take any vehieie used for
locomOtion upon any public road of the parish
after the first of March Of each year without
having paid the proper license thereon, as
tin tag thereto attached, shall be liable to have
the said vehicle seized by the sheriff and sold
Mt public auction. after ten days advertise
ment, for cash, for what 1t will bring. to pay
and satisfy the license thereon and cost; pro
| yided, 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
In such cases as is allowed by law for eXeout-
ing writs OF fieli facias.
Section II. Be it further ordained, etc, That
all such 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 III 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 OF roads is hereby
authorized to call ont ali 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 overscers, and partic-
ularly by Act BOB of the Acts of the General
Assembly of the year 1902.
Section IL. Be it further ordained. etc. That
this ordinance shall take effect from and after
the first day of January, in the year of our
Lord, Ono Thousand, Nine Hundr and Three,
at which date all ordinances in conflict or in
consistent with this ordinance or any of the
provisions thereof ehall be repealed.
III! l.. SWORDS,
Sheriff and E1=Oficio Tax Collector, Parish of
st. Landry. ~jan17-tf