Louisiana Revised Statutes Tit. 38, § 416. Assessors to prepare duplicate list of producers

A. The assessor of each parish wholly or in part within the limits of one of the levee districts or levee and drainage districts of the state shall make out and complete on or before the first day of June of each year a duplicate list containing the names of all producers of articles subject in the parish for which he is assessor to the special assessment or forced contribution in the crop year preceding the first day of June and showing also the number of acres cultivated by each producer and in what cultivated, and the number of thousand pounds of sugar, hogsheads of sugar, barrels or sacks of sugar, bales of cotton, barrels of molasses, barrels of syrup, sacks of rice, sacks and barrels of esculents and barrels of oranges produced by each producer.

B. For performing the duties imposed by this Section the assessor shall receive a reasonable compensation to be fixed and paid by the levee board or levee and drainage board within whose limit the parish of the assessor is situated. The assessor shall file one of the lists in the office of the clerk of court of the parish and shall transmit the other to the secretary of the levee board or levee and drainage board of the district in which his parish is situated on or before the fifteenth day of June of each year.