The Opelousas courier., 1903-01-17
ROAD TAX ORDINANCE

ROAD lAA
Relative TO Constructing: Maintaining and Re
pairing the Public Roads, Providing Rev
enues Therefor, and the Manner OF Enf0fc-
ing Payment OF the Same.
Section 6. Be it further ordained, etc, That
to make effective the purposes of this ordin.
anct, and IN pursuance to Article 291 ct seq. OF
the Constitution of 1898. there is hereby levied
an annual per capita tax Of che 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 IFS lncor-
p0rated municipalities. which maintain their
own streets, and an annual license fax OF one
dollar on all wagons. cane carts and other SIM
liar vehicles, seventy five cents on hacks, sur
reys, buggiea and other similar vehicles, aud
fifty cents On @i28. ont-iorSe carts. bicycles
and other similar vehicles kept and used for
lOcom0tion nn the public roads Of the parish;
provided, flat the vehicle tax I'll ply to The i'll
hahitait- nf li!e incorporated municipalities ns
well as those Ut thn l1rat di~airirts. when their
vehicles are used Tor '"rnInItion on the phbl1c
roads Of the parish
Scc,ihn 7. Be it ~inrtisnr ordained. rfc. That
said per capita tax shall h.. du" tn HE first Of
January, and become delinquent on the first of
March II "ari, year. The receipt for said per
capita lax shall h in the ordinary form; the re-
ceipt fer said !trenSC taxes siiaii In a til tag of
convenient = Za and form, uliun which shall Ge
Stamped the number tIerc.f, tile year for
which issued, AMI the price for designating the
class of vehicles. Said tin tag shall he securely
attached, i'll IL conspicuous place, to the vehicle
for which issued,
Section q. Be 1t further ordained, etc, That
the Sheriff and Ex-Otficio Tax Collector shall
have the same remedy for enforcing the pay
ment OfSaid per capita and license taxes as 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 aud 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 information be-
fore any court of competent jurisdiction,
2. Whoever shall take any vehicle used for
locom0tinn 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 tho 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-
yidcd, 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 faes
i'll such cases as is allowed by law for execut-
ing writs of fieri faclaR.
Section IL. 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 tho 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 he
relieved of the obligation of performing road
duty. and the superintendent OF roads is hereby
authorized 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 oyerscers, and partic-
ularly by Act 20t of the Acts of tho General
Assembly of the year 1902
Section 10. BE it further ordained, etc.. That
this ordinance shall take effect from and after
the first day OF january, in the gear of our
Lord, One Thousand, Nine Hundred and Three,
ut which date all ordinances in conflict or in
consistent with this ordinance or any of the
provisions thereof shall be repealed.
NJ. l.. SWORDS.
Sheriff and Ex-Ofiria Tax Collector, Parish of
St. Landry. ian17-ff