The Opelousas courier., 1903-03-14
ROAD TAX
Relative to Constructing. Maintaining and II
pairing the Public Roads, Providing Re

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 G. BE it further ordained. ETC., Thai
to make effective the purposes of this ordin
anct, and IN pursuance to Article 2l ct seq. OF
the Constitution of 1895, there is hereby levied
an annual per capita tax of ono dollar on ali
abie-DOdiG0 male inhabitants OF the parish, DC
tween eighteen and fifty years OF age, not re
siding within the territorial limits OF IFS tncoc'
porated municipalities, Which MAINTAIN thel'
own streets, and an annual license tax OF onG
dollar on all wagons, cane carts and CtEef sitf"
liar vehicles, seventy five cents on hacks, sur
reys, buggies and other similar vehicles. and
fifty cents on gigs, one-horse carts. boy clss
and other similar vehicles kept and used for
locOmOtiOn on the public roads of the parisI;
provided, that the vehicle tax apply to the In
habitants Of the Incorporated municipalities az
well as those OF the rural districts. when their
v~clicIes arc Used for locoinotiOn on the public
roads of the parish.
Section +. Be it further ordained, etc, That
said per capita tax shall be dua on the hrst of
January, aud become delinquent on tho first of
March OF. each year. The receipt for said per
capita tax shall be III the ordinary form; the re-
ceipt for said license taxes shall lie n tin tag of
convenient SIZE anG form, upon which shall he
Stamped the number thereof, the year for
which ISSUED, H4t the price for designating the
class of vehicles. Said lin tag shall lie securely
attached. III d chiiEpic's.,rs place, To Ia" vehicle
for which issued
Section 2. Ia. If further ordained. etc, That
the Sheriff nnti Ex-t!iicjn Tax Collector shall
have iii. SHtrt. remedy tHr enforcing Tic pay
nnent u sal! reg capita AMI !ir"iSo t"xtHS ms he
has fnr f"c!.to' crG cntlri.t:un nI STATE l'"eilss-s.
And III adHltI"n thereto iii" following pona!tiea
are hereby provided. viz:
/. Wherever shall LIZ Liable 10 sand per capita
tax who shall fail or neglect to pay same un or
before the first day Of March OF each Hndcvcry
year shall, upon trial and cCnVici ion. pay q fine
not exceeding ton dollars, and in default Of
paying said tine and costs, shall be imprisoned
not exceeding twenty days, said penalties to
he enforced hy Indictment or information hN-
fore any court of competent jurisdiction.
2. Whoever shall take any vehicle used for
after tho 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-
vided, 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 he allowed the same fees
in such cases as is allowed by law for exacut-
ing Writs of fieri facias.
Section IL. Be it further ordained. etc, That
all such persons as shall have paid their per
capita and license taxes, as herein provided,
shail 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 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 overseers, and partic-
uiarly by Act 203 of the Acts OF the General
Assembly OF the year 1902.
Section II. BE it further ordained, etc. That
this ordinance slali take effect from and after
the first day Of January, in the year of our
Lord, One Thousand, Nine Hundred and Three,
at which date all ordinances In conflict or in
with this ordinance or any OF the
provisions thereof Shall he repealed.
NJ. T.. SWORDS,
Sheriff and Ex-Ofticio Tax Collector, Parish OF
st. Landry %iuul7-tf