The Opelousas courier., 1903-02-21
ROAD TAX

1893
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 &. Be it further ordained, eto., That
to make effective the purposes of this Ordin-
anct, and III purs uance to Article 29I ct SEQ. of
the Constitution of 1898. there is hereby levied
an annual per capita tax of one dollar on all
able-b0died male inhabitants OF tho parish, be-
tween eighteen and fifty years OF age, not re-
siding within the territorial limits of it's incor-
p0rated municipalities, which maintain their
own streets, aud 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, 0ne-hOrso carts, bicycles
and other similar vehicles kept and used for
1OcomOtion on the public roads of the parish;
provided, that the vehicle tax apply to the ill.,
habitants of the Incorporated municipalities as
well as those OF the rural districts. when their
vehicles are used for locomOtion on the public
roads of the parish
Section z. 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 in the ordinary form; the re-
eeipt for said license taxes shall be a tin tag of
convenient size and form, upon which shall be
stamped the number thereof, the year for
which issued, and the 7rlce tor designating the
class of vehicles Said tin tag shall he securely
attached. in 81 conspicuous place, 10 the vehicle
for which issued
Section o. Be 1t further ordained. etc. That
the Sheriff and Ex-oifici1 Tax Collector shall
have the same remedy tor enforcing The pay
lnent of said per capita and license taxes as he
has for the eiifoi eed collection nf state licenses,
and in addltiun thereto The GLOWING 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 hne aud 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
l0eOm0tioD upon any public road OF the parish
after tho first of March of each ear without
having paid the proper license thereon, as
above provided, Or without having the proper
tin tag thereto attached, shall he liable to have
tho said vehicle seized by the sheriff and sold
at public auction. after ton days advertise
ment, for cash, for what it will bring, to pay
and safety the license thereon and cost; pro
vided, that the owner of such vehicle, or any
one for him. mays 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 exeeut-
ing Wrlts of fisri 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, |
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 OF roads iB hereby
authorized to call out all sIch 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 oyerseers, and partic- |
ularly by Act 208 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 aud 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 be repealed.
NJ. L.. SWORDS,
Sheriff and Ex-oficio Tax Collector, Parish of
ST. Landry. ianI7-tf