New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-07

the Assessors shall cause oil such aidavs to be filed
in the office of the Comptroller OF thecity; and frth
eff, they shall make note Of said afidavits upon the
assessment rolls opposite to the names of the persons
making the same. 5.e, ~ -, ,,,-.,
and personal property liable to be taxed under this
Act the value of which shall not have been specified
by the affidavit of the person taxed, or the value OF
which is not shown BY other proof to the satisfaction
Of the Assessors Or majority 81 them sna sh pc es
K SEQ. CO. Belt further enacted, ETC., That every
person shall be assessed in the assessment District
where he resides when assessment is made Tor all per.
sona property and slaves owned by him, including al
personal property and slaves in his possession or UNI
der his CONTROL as trustee, guardian executor admins
istrator, tutor CURATOR agent in right of his wife,
or in any other representative capacity and in no
case shall said property held under either of said
trusts be assessed against any other person. except
as excepted in Section 81 of this act.
SEC. 81. Be it further enacted, etc, That all
property, except slaves, shall be assessed in the as
sessnent District where said real property lies.
SEC. g. Be it further enacted, etc., That all
other house-keepers, upon their being requested by
the Assessor of the District in which said hotel taY
ern, boarding house, or other house may be Situated
shall give such Assessors true account of all persons
boarding, or lodging, OF being tenants, resident in
such house, and their several names, if known; to
the end that any such person. liable to taxation may
be assessed according to this act. And if any per-
son, of whom such information is demanded, shall
fuse to give the same, or shall wilfully give an erro-
neos account, such person shall forfeit and pay one
hundred dollars to the city of New Orleans; which
said city may sue for and recover the same, in any
Court having jurisdiction thereof IN s
Sec. So. Be1 further enacted ETC., That each and
every Assessor in order aid him in asceraining the
taxable property within his District, may demand
upon oath affirmation, every instance, from each
and every taXpaying inhabitalit Of his assessment
District list Of all the objects liable to taxation by
virtue Of this act in said inhabitants possession,
under his control in any Manner and each person so
required shall furnish said Assessor with an exact list
of such objects of taxation in his possession under
his control by whatever title he may hold the same;
which lists the Assessor shall deposit with the assess
ment rolls. a ..l ~ .-.lr .5- 4I.. s.l
SEC. GA. Be it further enacted ETC.. That the oath
or affirmation which may be demanded by said As
SCISSOR in pursuance of the preceding section shall be
in the following words: J 0g .,..
Al, A. B., do solemnly swear or affirm. that the
foregoing list contains correct statement Of all OBJ
jects of taxation, as fixed by law, whether real or
personal, OF which am possessed, or have under my
control, either in my own right or as trustee guar
dian, executor administrator, tutor curator, agent,
or in any other representative capacity and that the
capital of every kind by me employed in trade does
not exceed --- dollars, according to the assess
ment list which has been exhibited to me, so help
me God "And no other oath shall be provided. 4
SEC 65. Be it further enacted, etc. That any per-
son who shall refuse to furnish under oath OR aila-
tion the list OF property required of him by an As
sessor In accordance with section 63 of this act, shall
not be permitted to fix HIS the said persons property
real or personal by affidavit, in accordance with sec
tons SO, 3D. So, 81 and so of this act.
Sec. &c. Be it further enacted, etc., That in case
the owner of property liable to be taxed under this act
or trustee guardian, executor administrator, tutor
curator agent or other representative, having in his
possession or under his control property liable to be
taxed under this act shall be absent from his domcil
place Of business, when the Assessor applies for
list of said property it shall be the duty of said As
SCISSOR to leave written printed notice of said APP
plication, at said domicil place of business with
some free white person, over the age of fourteen
years. requiring the attendance of said absent person
at some convenient time and place, within said As
SCISSORS Assessment District to be designated in said
notice, with his list of property required by section
So of this act and in case of the failure of the per-
son notified, to attend at the time and place desg
naed he shall be considered to have refused to fur
nsh the list required of him. within the meaning of
section 65 Of this act.
Sec. g.. Be it further enacted, etc.. That when
any bond mortgage note, contract, account Or other
demand, belonging to any person not being resident
of the city Of New Orleans shall be sent to said city
for collection shall be deposited in said city for
sid purpose said property stall be exempt from tax
alton; and nothing contained in this act shall be con-
strued to render any agent OF such owner liable to be
assessed or taxed for said property; but every such
agent shall be entitled to have any such property de-
Quoted from his assessment upon making affidavit
that said property belongs to nonresident owner
and therein specifying his name and residence.
Sec. IS. Be it further enacted ETC., That all mon
eyed Or stock corporations, deriving profit from
their capital, or otherwise, SHALL for the purposes Of
this act be liable to taxation their capital except
such corporations as now, by their charters eX-
empt from the same.
See. 60. Be it further enacted, etc. That the real
estate Of all Incorporated companies, liable to taxa
ton for the purposes of this act shall be assessed in
the Assessment District in which the same shall lie
in the same manner as the real estate of individuals
A Tho Of fed
panY, liable to taxation on its capital, shall be as
sessed in the Assessment District where the principal
office, or place for transactng the financial concerns
of the company, shall be or if such company have
no principal Office place for transacting its fnan
cal concerns, then in the Assessment District where
the operations of said company shall be carried on.
SEC. TO-. Be 1t further enacted, ETC., That the
President, Cashier Treasurer, or other public officer
Of every such incorporated company, shall on or be-
fore the first day of May in each year, make and
deliver to the Assessor Of the Assessment District in
which said company is liable to be taxed, written
| statement, specifying:
the Assessment District in which the is situated
| and the sums actually paid therefor.
2. The capital stock actually paid in, and secured
to be paid in excepting therefrom the sums paid fol
real estate, and the amount of capital stock as may
be owned by the State or by the city of New Orleans
3. The Assessment District in which the principal
office place Of transacting the financial business Of
such companies is situated; Or if there be princi
Pal ONCE tne Assessment IlStlcb In winch the 0per
atoms carried on, or in which it is liable to be
| taxed under the provisions Of this act
| The statements required by this section shall be
certified under the oath of the said President or othc
proper officer, to be in all respects just and true.
SEC. II. BE it further enacted etc, That if the
statements above required Or either of them, shal
not be furnished by any company to the Assessor o
! the Assessment District in which said company il
nble to be taxed, within ten days after the time above
| provided the company neglcCting to furnish sucf
statements either OF them shall forfeit to the city
| of New Orleans, for each statement omitted to b(
furnished the sum of five hundred dollars, to bt
recovered before any Court having Jurisdiction of th
same.
SEC. Y. Be it further enacted, ETC., That the As
SCISSOR shall enter all incorporated companies, from
which said statements shall have been received BY
them, and the property of said companies, and thu
property Of all other Incorporated companies, LIABLE
to taxation in their respective Assessment Districts
in their assessment rolls, in the following manner:
l. They shall insert, in the first column of thei
assessment rolls, the name of each incorporated Com
pany in their respective Assessment Districts liable tt
taxation on its capital Or otherwise and under it
they shall specify the amount of its capital stool
paid in and secured to be paid in the amount pait
by said company for real estate, then belonging t.
said company, wherever the same may be situated
and the amount of its stock, if any, belonging to tn
State, or to the city of New Orleans. 30.
2. In the second column they shall enter the guam
tity of real estate, owned by said Company, ant
situated within their respective Assessment Districts
and in the third column the actual value thereof, est
mated us in other cases.
3. In the fourth column they shall enter the capita
stock Of every incorporated Company paid in, an
secured to be paid in after deductng the sums pal
ont for all the real estate of Stch (Omnauy ynrryp