New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-07
ing property shall for the purposes Of this act, be

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ing property shall for the purposes Of this act be
exempt from taxation:
/. All property, real or personal, exempted from
taxation under the Constitution of the United States
AZ. All property, real personal, belonging to this
state Fl to The United States q to the Corporation
may be held BY the city in trust Or in common With
any corporation or person. gstsses Q.5
3. Every building erected for the use of college,
incorporated academy, or other incorporated semna
~ q learning every building for public worship;
and the several lots whereon such buildings are stu
ated together. with the furniture belonging to the
same Provided, that the exemption from taxation
OF every building erected for the use Of college,
academy, Or other incorporated seminary learning
shall noteXtend or apply to any such building and
premises, unless the same shall be exclusively used
for said purposes, and unless the same shall he ex-
clusiyely the property OF an Incorporated religious
society n
a. Every poor house, aims house, cemetery, house
Of industry, and every house belonging to company
incorporated for the reformation of offenders, Or for
the refuge of the poor, and the several lots and
ground wherein such houses are situated, together
with the furniture belonging to the same, and all
halls or edices of Masonic, Odd Fellows, and other
charitable societies. m Sg sss lss g
s. All real and personal property Of every public
library, glA 4 4. .9 ala00&s
6. Each and every income which shall not exceed
81 900 year, and household furniture to the value
of $500. .P10uidea, that no increase up to the
first 81 900 shall be taxed. .... 'gss
I. All bonds issued BY the city Of New Orleans for
subscription to the stocks Of the New Orleans Ope
lollsas and Great Western Railroad Company, the
New Orleans, jackson and Great Northern Railroad
Company, and the Pontchartrain Railroad Company.
SEC. A. BE II trther enacted ETC., That the owner
or holder of stock in any Incorporated company,
taxed uponits capital, shall not be taxed as an ndi
vdual for such stock and where stocks held by the
State, Or by the city Of New Orleans, are exempt
from txation said exemption shall be forthe benefit
of said State or city, and not for the benefit Of the
institution of the incorporation in which said stocks
are held, And any moneyed or stock corporation,
deriving profit from its capital or otherwise shall add
to the dividend which shall be declared upon any
stock owned by the State Or city of New Orleans, a
sum equal to the assessment for taxes paid upon
equal amount of the stock of such corporation not
exempt from taxation. 5757ssga4s IHJslW l9a5& an
SEC. AZ. Belt further enacted ETC., That the Com
mon Council of the City Of New Orleans SHALL for the
purposes of this act once and not oftener, in each
and every year, lay equal and uniform tax upon all
property, real and personal in said city but said tax
added to the Consolidated Loan and to teSpecial
tax for payment of the annual interest the bonds
issued by the city for subscriptions to the stocks of
the New Orleans, Opelousas, and Great estern Rail
road Company, the New Orleans jackson and Great
Western Railroad Company, and the Pontchartrain
Railroad Company, shall not, in the aggregate, be
more than 81 so on 800 of valuation except in case
of invasion nsurrecton Provided it be sufficient
to pay the interest on the Consolidated debt and
Railroad bonds issued by the City Of New Orleans.
Sec. 43. Be further enacted, ETC., That it shall be
the duty of the Assessors, elected under by virtue
Of this act to meet together in the City Hall of New
Orleans the first Monday after their election and
then and there toappoint, from among themselves,
President and Secretary and to organize themselves
into Board for the transaction Of business, to be
called the Board Of Assessors
SEC. A. Be 1t tt7therenacted, ETC., That the Board
of Assessors shall have power to adjourn, to meet
again at such time and place, and from time to time
they may think fit and the Secretary thereof shall
keep a regular book of minutes of all the proceed
ings thereof. - fa @ H.as >,
SEC 49, Be it fa1the, enacted, etc., That the Com
mon Council shall divide the city of New Orleans into
convenient Assessment Districts, not exceeding the
number of Assessors elected and shall assignt to each
Assessor his District.
SEC 46. Be 1t further enacted, etc, That it shall be
the duty Of the Board of Assessors either at their
first, at any subsequent meeting, before the MEM
beers thereof proceed to assess property in their
respective Districts to adopt such rules Or bylaws as
may in their opinion be best calculated to produce
equality and uniformity in the different valuations of
property and assessments in the several Districts.
Sec. AZ. Bet further enacted, etc, That between
the first Monday of January and July, in each year.
the Assessors shall proceed to ascertain by dlgent
inquiry the names of all the owners of taxable prop
erty in their respective districts and also all taxable
property, real and personal. within the same.
SEC. 49, Be at further enacted ETC., That the As
SCISSORS shall prepare assessment rolls in which they
shall set down in six separate columns:
l. In the first column, the names of all the owners
of taxable property in the several districts.
O. In the second column the quantity of real prop
erty other than slaves, to be taxed to each person.
5. In the third column, slaves to be taxed to each
person. l.gU..J=',
l. In the fourth column the full value of such real
property, including slaves.
S. In the fifth column the full value of all the tax
able personal property, except income, owned by
such person, after deductng the just debts owing by
him.
6. In the sixth column, the full value of the income
! received by such person.
For a further enumeration and classification of
things subject to taxation, the Assessors, in the
execution Of their Duties shall use the forms and pur-
sue the Instructions which shall be transmitted to
them by the Comptroller and Chairmen of the FL
nance Committees OF the Common Council.
SEC. 49, Be it further enacted ETC., That where
person s assessed as trustee guardian and executor
administrator tutor curator agent or in the right of
his wife, in any other representative capacity, he
shall be assessed SUCH with the addition to his
name of his representative character andsuch assess
ment shall be carried out in separate line from his
individual assessment and he shall be assessed for
the value of the real property held by him in such
representative character at the full value thereof and
for the personal property held by him in such repre-
sentative character, deducting from such personal
property, except income, the just debts due from him
| in such representative character.
| SEC. so. Beat further enacted, ETC. That in the
assessment of real property, whether vacant Or occ
pied, it shall be the duty of the Assessors, if said
property be lot, or part Of lot to designate the
10 gne pun OF
in which said lot part of lot is together with the
street which said lot part Of lot, fronts; if it
be square Or a part of square, to designate the
streets within which said square or part of square
is situated; giving in all cases, the dimensions OF
said lots parts of lots and said squares or parts Of
| squares But if it be tract of land which is not
snbdved they shall enter on their roll the name Or
boundaries thereof and certify, in said roll that such
tract is not subdivded giving, in all cases. the dimen
sions of said tract.
SEQ. 81. Be 1t further enacted, etc. That whenever
it shall be deemed necessary by the Assessors to have
an actual survey made, to ascertain the quantity O
any lot square, or tract of ground or of any part OF
lot square, or tract of ground they shall notify the
city Surveyor thereof and he shall cause the neces
sary surveys to be made. .a..
SEC. So. Bet further enacted, etc. That the real
and personal property of non-resdents, and Of per
in the same assessnentrols but in part thereof sep
arae from the other assessments and the Assessor:
shall enter upon said rolls, the quantity and character
of the personal property belonging to non-residents
or to persons whose names are unknown, or the own
ership Of which shall be in dispute, together with the
locality and the name Of the person in whose posses
sion it may be. ~ r..
| Sec 3d. Be 1t further enacted, etc.. That if any
person whose real personal property is liable tt
taxation shall at any time before the Assessors shall
have completed their assessments, make affidavit tina
the value OF his real property does not exceed
tain sum- to be specified in said affidavit, or that thu
value of personal property except income, owned by
him, after dedncting his just debts and his property
invested in the stock of Incorporated companies liza
bic under this act to taxation on their capital, doe
not exceed certain sum, to be specified in the afda
w.t. tsha be the duty the Assessors to value sucl
nfrS0nal nrDnnrtvy both thn case