tor and his securities, by rule, before any competent court after three days' notice, for the recovery of the amount due by the State collector. The suit shall have precedence on the docket of the court whenever it may be instituted, over all other cases. C. P. 879; D. Sec. 1175, 3308. Sec. 256. The district attorney or district attorney pro tem- Fees of attorpore, collecting money by virtue of the proceedings contem- neys. plated in the preceding section, shall receive two and a half per centum on the amount thereof, as a compensation for collecting and paying the same into the State treasury; and any district attorney or district attorney pro tempore, failing or refusing to return such money as soon as collected into the treasury, shall be struck from the roll of attorneys of Louisiana, and subject to a criminal prosecution. D. Sec. 1176, 3309. When lands turned. Sec. 257. On the production of the receipt of the collector, duly made and bearing date prior to the collector's return, as improperly reherein required, for the taxes for the year for which any of the said land may have been returned delinquent, the auditor of public accounts shall execute to the owner of such receipt a quitclaim of the title of the State under such return of the collector, and shall recharge the collector with the taxes allowed thereon and costs, together with fifty per cent. damages, to be collected as any other tax for which such collector may be in default. D. Sec. 3310. Redemption of ested. Sec. 258. If any person interested in any lot or lands forfeited to the State shall, after the date of the collector's return, land by any pay to the treasurer of the State the taxes for which the same party interwere returned, and all the taxes subsequently accrued on such land, and twenty-five per cent. damages thereon, and twentyfive per cent. additional for every year or part of year after one year, the auditor, upon proof thereof, shall execute and deliver to such person a certificate of redemption of the same, under the seal of his office, which shall be held and taken as evidence of the redemption of such lands; and the lands with the name of the person redeeming the same, and the amount paid, shall be entered on his record of the lands across the entry of the same; and the auditor shall be entitled for each separate piece of property, from the owner thereof, for such certificate, to the sum of two dollars, and no more. D. Sec. 3311. Annual sale of lands. Sec. 259. The auditor shall, annually, on the first Monday in May, cause to be sold by the State collector of the parish or forfeited district in which the forfeited lands may be situated, for cash, to the highest bidder, all land forfeited to the State, which shall not have been redeemed within two years. The State collector shall give thirty days' notice of all such sales by public auction in the official paper of the State, or in the official paper of the cord redeemed lands. parish or district, when there is one, if not, then in some paper published in the parish or district, or where there is no newspaper, notice thereof is to be posted up at the court-house of the parish. The money so collected shall be paid into the treasury as other taxes. D. Sec. 3312, 3466. Sec. 260. It shall be the duty of the auditor, annually, on Recorder to re- or before the first day of June, to certify to the recorder, to whom the delinquent list may have been returned, a list of the lands in such parish or district, which have been redeemed during the preceding year, with the date of the redemption of each tract; and it shall thereupon be the duty of the recorder to enter the redemption so certified on the list of forfeited lands, deposited in his office opposite each tract so redeemed. Fees of recorder. taxes. D. Sec. 3313. Sec. 261. The recorder shall be paid on the warrant of the auditor of public accounts at the rate of twenty cents per hundred words, for each delinquent list in full compensation. D. Sec. 3314. Sec. 262. Whenever any State collector shall make it appear Uncollectable to the satisfaction of the recorder of his parish, or in the city of New Orleans or parish of Orleans, right bank, or Jefferson, of the auditor, that any person assessed for taxes within his parish or assessment district has become insolvent or left the parish without leaving sufficient property to pay his taxes, the parish recorder shall certify the same to the auditor of public accounts, with the list of persons so taxed and the amount due, and for which amount the auditor shall credit the collector. State treasury. D. Sec. 3315. Sec. 263. The several collectors of State taxes, in making Payment into their returns to the auditor of public accounts, of money collected for State taxes to be paid into the State treasury, shall state in such return the amount collected for State taxes on lands and other objects for taxes levied for school purposes, and also the poll tax. collectors in Orleans and D. Sec. 3316. Sec. 264. Within the first five days of every month it shall Returns of tax be the duty of tax collectors in and for the parish of Orleans and parish of Jefferson, to have their respective accounts settled for all taxes collected or moneys received during the preceding month, and to pay the same over to the State treasurer, and for that purpose the collectors shall make and transmit to the auditor of public accounts a statement whether they have or have not collected any taxes or licenses within the preceding month; and, with an oath taken and subscribed, appended thereto, that the same contains a faithful account of all taxes collected and amount received, if any, from licenses to persons pursuing trades, professions, and occupations; and it shall be the duty of the several collectors of the State taxes in all other parishes of the State, to have their accounts settled, and to make a payment and statement in like manner, within the first five days of April, July and October, for all taxes collected and moneys received for licenses for the preceding term. D. Sec. 3317. taxes col Sec. 265. If any collector shall fail or neglect to make settle- Penalty for ment as provided for in this act, and to pay the amount due into neglect to the treasury, and obtain the treasurer's receipt therefor, he shall make return of forfeit the commission allowed him by law, and interest at the lected. rate of two per cent. per month on the sum withheld, to be computed from the time the same ought to have been paid until actual payment, and the auditor of public accounts shall charge such delinquent accordingly. D. Sec. 3319. of bonds of Sec. 266. The recorders of mortgages of the different parishes of this State are hereby authorized to cancel all bonds or Cancellation mortgages registered against State tax collectors or assessors, collectors. upon the production of a certificate from the auditor of public accounts of their having paid into the State treasury all moneys collected by them, by virtue of their office aforesaid, and for the faithful collection whereof the bonds or mortgages, as the case may be, were given, or for the faithful performance of their duties as assessors, when certified by the auditor that they have fulfilled said duties in accordance with law; Provided, That the Provided. auditor shall not give a quietus to any collector until he is satisfied that the delinquent list returned is correct. D. Sec. 3113, 3320. Sec. 267. Whenever any person charged with the collection of parish taxes shall fail to pay over the taxes collected by him, within thirty days after being required to do so by the police jury, or other parochial authority, by a written demand served by any constable of the parish, the police jury, or other parochial authority, shall have the right, on filing in the office of the Suit on bond of clerk of the district court, a certified copy of his bond, and the collectors. return of the constable, showing the demand made on him, to obtain from the clerk an execution against the collector for the amounts which he may have so collected and failed to pay over, which execution shall have the same force and effect as the distress warrant or execution, when issued by the auditor, and any property sold under it shall be sold for cash, without the benefit of appraisement. D. Sec. 2661, 2793, 3321, 3456. Collectors to successors. Sec. 268. All State collectors be and they are hereby required to turn over to their successors in office, in a reasonable deliver bills to time, to be allowed by the auditor, a complete delinquent list of all tax-payers in their respective districts or parishes that have not paid their taxes. D. Sec. 8322 not delivering to successor, etc. Sec. 269. For every infringement of this law, the party so Penalty for offending shall be liable, for refusing to turn over his delindelinquent list quent list, when required, to a fine of one thousand dollars, for which his bondsmen shall be liable; and for neglect or refusal to keep a correct list of all taxes paid, the auditor shall be and he is hereby authorized to deduct one dollar for each name not properly credited, to be deducted from his fees of collection. collectors their securities may collect. D. Sec. 3323. Sec. 270. In case of the death or absence of the State colOn failure of lectors, or tax collectors for the city and parish of Orleans, or of their failure, from any cause, to pay the taxes into the treasury at the period prescribed by law for their final settlement, their securities shall be authorized to take into possession the list of the taxes remaining unpaid, and collect the same, in the same manner as the collector could do, until his successor is appointed, when the securities shall make a final settlement with the auditor, as provided in settlement of State collectors. collect without being qualified. D. Sec. 3324. Sec. 271. Any State collector, collecting or attempting to Attempting to collect any licenses or taxes in the name of the State of Louisiana, without having duly qualified and given bond, in accordance with law, shall be subject to a fine of not less than one thousand dollars, nor more than five thousand dollars, and be imprisoned not less than two nor more than five years at hard labor. It shall be the duty of the attorney-general to prosecute all such cases, upon information from the auditor, for which he shall receive a fee of fifty dollars, upon conviction. Collectors to deliver delin D. Sec. 136, 967, 3326. Sec. 272. All outgoing State collectors shall hand over to the recorders of their respective parishes their delinquent lists of quent lists to all unpaid taxes, as soon as they retire or are removed from the recorders, etc. office of State collector; and all tax collectors for the city and parish of Orleans shall hand over their delinquent lists to the auditor, and the recorder or auditor shall thereupon hand over said rolls to the newly appointed State collector, or duly elected tax collector, as the case may be, as soon as he is officially notified by the auditor that said collector has been duly quali fied, in accordance with law. Delinquent lists in New Orleans. Failure to comply. D. Sec. 3327. Sec. 273. In the city of New Orleans, all tax collectors, upon retiring or removal from office, shall hand in their delinquent lists to the auditor, as follows: In the first and second districts, within fifteen days; in the third and fourth districts, within ten days from the date of their removal or resignation, or expiration of their term of office, under a penalty of one thousand dollars. All tax collectors failing to comply with this and the preceding section of this act, shall forfeit all commissions due them. D. Sec. 3328, 8829. |