Louisiana Revised Statutes Tit. 38, § 1546. Forced contribution or acreage tax

The board of drainage commissioners of any drainage district or sub-drainage district issuing funding or refunding bonds as above provided shall, as long as any bonds remain outstanding, levy annually upon the lands in the drainage district or sub-drainage district, forced contributions or acreage taxes in an amount sufficient to maintain the drainage of the land and to pay interest annually, or semi-annually, and the principal of funding or refunding bonds falling due each year, or the amount which may be required for any sinking fund providing for the payment of the funding or refunding bonds at maturity. The forced contributions or acreage taxes for all purposes shall never exceed three dollars and fifty cents per acre per annum. The taxes shall be assessed and collected in the same manner provided in R.S. 38:1789, 38:1790 and 38:1791.

The assessors shall receive as compensation for making the assessment roll the fees fixed by law on all ad valorem taxes and the sum of seventy five dollars for the listing of property to serve as a basis to collect the acreage tax which shall be paid him by the drainage district. The fee of seventy five dollars shall constitute the total charge for all rolls made for the district or subdistrict therein and the cost shall be divided between the original district and any subdrainage districts therein issuing bonds or levying a tax.

The tax collectors shall receive for all services rendered in collecting and paying the taxes provided for in this Part one-tenth of one per centum on the amount collected and paid in.