New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-21
s. All real and personal property u every public

library. S9$s y VI. $i \ .Is
al 900 wear and household furniture to the ynue
ct $500 Provided, that no income up to the
first $l,0gostall be taxed. 9$
Z. Ailborfs issued by the city Of New Orleans for
subscription To- the stocks Of the New Orleans one
lousas and Great Western Railroad Company, the
New Orleans jackson and Great Northern Railroad
4 Company, and the Pontehartrain Railroad Company.
SEQ: a. Beit t,otAe'seaacted etc., That the owner
taxed uponits capital shall not be taxed as an ind
vidua for such stock; and where stocks held by the
State, orsby che city Of New Orleans, are exempt
from taxation, said exemption shall be for the benefit
of said State 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, q
equal amount Of the stock Of such corporati0n not
exempt from taxation 7IEtE
SEC. ~. Be it further enacted etc, That the Com
mon Council Of the City of New Orleans shall for the
purposes Of this act once, and not otener, in each
and every year. lay equal and uniform tax upon all
property real and personal said city but said tax
added to the Consolidated Loan tax and to the Special
tax for payment of the annual interest on the bonds
issued by the city for subscriptions to the stocks of
the New Orleans, Opelousas and Great Western Rail
road Company, the New Orleans, jackson and Great
Northern Railroad Company, and the Pontchartran
Railroad Company shall not, in the aggregate, be
OF invasion or instruction Provided il be sufficient
to pay the interest on the Consolidated debt and
Railroad bonds issued by the City New Orleans
SEC 49, Be further enacted ETC., That it shall be
the duty Of the Assessors elected under and 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 70 appoint, from among themselves,
President and Secretary and to organize themselves
into Board for the transaction Of business, to be
called the Board of Assessors. ~ 81
Sec a. Be il further enacted, ETC., That the Board
of Assessors shall have power to adjourn, to meet
again at such time and place, and from time to time,
as they may think fit and the Secretary thereof shall
keep regular book of minutes Of all the proceed
ings thereof. 80 81
SEC. As. Be il further 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 assign to each
Assessor his District 80 q 5l
Sec 49, Be it 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
bels thereof proceed to assess property in their
respective Districts to adopt such rules bylaws,
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. At. Belt further enacted, etc, That between
the first Monday Of January and July, in each year,
the Assessors shall proceed to ascertain by digent
inquiry the names of all the owners Of taxable prop
erty their respective districts, and also all taxable
property real ard personal, within the same
Sec 49,. Be it further enacted, etc, That the As
SCISSORS shall prepare assessment rolls, in which they
shall set down in six separate columns I'd
l. In the first column the names of all the owners
of taxable property in the several districts.
Q In the second column, the quantity of real prop
erty, other than slaves to be taxed to each person.
8. In the third column slaves to be taxed to each
person.
4. In the fourth column the full value of such real
property including slaves,
5. In the fifth column, the full value Of all the tax
able personal property except income, owned by
hn inst abt irwin Inv
him. 7y
c. In the sixth column the full value of the income
received by such person.
For 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. 40 Be il further enacted, ETC., That where a
person is assessed as trustee guardian and executor
administrator tutor CURATOR agent in the right of
his wife or in any other representative capacity he
shall beassessed as such, with the addition to his
Of his representative character and such assess
ment shall be carried ont 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 ut 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. Belt further enacted, etc. That in the
pied itshal be the duty of the Assessors, If said
property be lot or part of lot, to designate the
number of the according to the plan Of the square
in which said lot or part of lot is, together with the
street on which said lot part of lot, fronts il it
be square or apart of square, to designate the
streets within which said square part of square
is situated; giving, in all cases. the dimensions of
said lots parts of lots and said squares, parts Of
squares. Butif it be q tract of land which is not
suhdividcd, they shall enter on their roll the
boundaries thereof and certify in said roll that such
tract not subdvded giving in all cases. the dimen
sions said tract
SEC 81. Be il further enacted, ETC., That whenever
it shall be deemed by the Assessors to have
actual survey made, to ascertain the quantity of
any lot square, tract of ground of any part of
lot, square, or tract of ground they shall notify the
city Surveyor thereof; and he shall the
sary surveys to be made. q
Sec. 50. Be il further enacted etc. That the real
and personal property of n0nresidcnts, and Of per
Sons whose names are unknown, shall be designated
in the assessmentrols, but in part thereof sep
arae from the other assessments and the Assessors
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
ershp 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..53. Be 1t further, enacted etc. That if any
person whose real or personal property is liable te
taxation, shall at any time before the Assessors shall
have completed their assessments, make affidavit that
the value of his real property does not exceed
tain sum, to be specified in said affidavit, that the
value Of personal property except income, owned by
him. after deductng his just Debts and his property
invested in the stock of incorporated companies, liza
BILE under this act to taxation their capital does
not exceed certain sum- to be specified in the afida
Wit it shall be the duty the Assessors to value such
real Or personal property BOTH as the case may be
at the sums specified in such affidavit, and no more
Sec. 81. Be it further enacted, ETC., That if any
trustee, guardian executor administrator, tutor,
rator agent or any one in right of his wife, or any
other representative capacity, shall make affidavit
that the value of the real property possessed by him
under his CONTROL by virtue of such trust does
exceed certain sum- to be specified in said affidavit
or that the personal property except income possess
ed by him. under his control by virtue of said trust
after deducting the just debts due from him. and thu
st|sk IBID by him in incorporated companies liable
\ Sllis Act to taxation, in said capacity the AS
AZ shall, in like manner, value the same at tit
san specified in said affidavit.
SEC. SIS. Be it further etacted ETC., That if any
person. liable to taxation on his income shall at any
time before the Assessors shall have completed thei
assessments, make affidavit that the value of his in
does not exceed certain sum- to DO specified il
said affidavit it shall be the duty of the Assessors tt
value said income at the specified in said atda
Wit, and no more. fs% '....
Sec &C. Be ii further enacted, ETC., That if an,
person oheeting to an assessment can show by othe
proof than his affidavit to the satisfaction of tn
Assessors, Or o majority of them that such assess
ment is erroneous the Assessors shall review and ate
the same, without requiring said affidavit.
SEC. 81. BE it further enacted, ETC., That when an
person, in possession Of personal property liable
taxation, shall make affidavit that such property Q
any part thereof, Specfying what Dart ia Dossesse