New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-04-21

rotary Of the Board Of Assessors shall submit the
assessment roll left with him, during the thir days
specified in such notice. to the inspection of all per-
SONS who shall apply for that purpose.
SEQ. so. Be Il further enacted etc., That the As
SCISSORS shall meet at the time and place specified in
the notice. and on the application ofany person feel
ing himself aggrieved BY their assessment shall re-
view such assessment; and when the person object
ing thereto shall not previously have made affidavit
concerning the value of his property, pursuant to
sections 3d. 3D. ST. 81, and 66 of this act and shall
not have refused to furnish under OATH or affirmation
the list required Of him by Assessor in accordance
with section 63 of this act the Assessor SHALL on the
affidavit of such person, made as provided in said
sections reduce their to the sums specified
in such affidavit unless the Board of Assessors shall
by vote Of thirds Of all the Assessors determine
otherwise. q
SEC. 81. BE it further enacted etc. That if no
objection be made to their assessments, or immedi-
atey after the Assessors shall have disposed of the
objections, the Assessors majority Of Them shall
sign the Assessment rolls and shall attach to each
roll, certificate inthe following form, which also
shall be signed by them: We do severalIy certify
that we have set down iii the above assessment roll
all the real property situated in the Assessment Dis
trct No.. according our Instrumentation; and that
with the exception Of those cases which the value
possessor thereof, and not changed by us, we have
estimated the value Of said real property at the
at which majority of the Assessors have decided to
be the true value thereof and at which they would APP
praise the same in payment Of just debt due from
solvent debtors and Also that said Assessment roll con
tans true statement of the income, and Of the ag-
gregate amount of the taxable personal estate, eXclu
sive of income, of each and every person named in
said roll over and above the amount Of debts due from
said persons respectively, and excluding such stocks
as otherwise taxable and that with the exception
of those in which the value Of such personal es-
tate has been sworn TO by the owner possessor and
not changed by us, we have estimated the same ac-
cording to our best information and belief" And
further the a rolls shall their
face, all changes made by the Board Of Assessors in
the valuation Of property entered therein by the AS
SCISSORS Of the several Assessment Districts. -.
Sec g.: Be i further enacted ETC., That the rolls
ber in every year, be delivered by the Assessors to
the Secretary of the Board of Supervisors Of Assess
ments, who shall deliver the same to said Board of
supervisorsyat their meeting on that day. IA. !
be the duty of the Secretary of the Board of Asses
to deliver to the Board of Supervisors of Assess
ments the rolls on Or before the first day of October
in every year. the book of minutes of heproceedings
Of the Board of Assessors and to attend before said
Board of Supervisors whenever required SO to do.
SEC. 81 Be, it further enacted, ETC., That if any
Assessor shall wfuLy refuse, Or neglect to perform
any of the duties required of him by this act he shall
forfeit to the city of New Orleans the sum of 81 00O
TO be recovered before any Court having Jurisdiction
of the same. ~ ICY 80
Sec. So. Be it further enacted, ETC., That if any
Assessor shall neglect, or, from any cause, omit to
perform his duties the other Assessors or either of
them, shall certify to the Common Council the name
of said delinquent Assessor stating therein the cause
of such omission they shall also certify to the Board
of Supervisors ofAssessments with their Assessment
roll the name of such delinquent stating therein the
cause Of such omission.
SEC &c. Be it further enacted etc., That whenever
vacancy shall occur in the office of Assessor by
death, removal resignation, or otherwise, Che Com
mon Council shall fill the same by election viva voce
in joint meeting. ,I ~
SEC. 81 Bet further enacted, ETC., That the COM
pensation to be aoWedto Assessors for their servi-
ces under this act, shall be determined by the Com
mon Council
SO. Belt further enacted. ETC., That it shall be
the duty of the Supervisors of Assessments to meet
together the City Hall Of New Orleans on the first
Monday in September and then and there to appoint
a Secretary land to organize themselves into Board,
for the transaction OF business to be called the Board
Of Supervisors of Assessments.
Sec 80. BE it further enacted. etc. That the Board
of Supervisors of Assessments shall have power to
adjourn, to meet again, at such time and place as
they may think fit and the Secretary thereof shall
keep regular book Of the minutes of all the proceed
ngs of said Board. p-.
SEC. 80 Be ittuther enacted, ETC., That the Board
of Supervisors of Assessments shall annually on the
first Monday of October, meet at the City Hall, or
at such other places and at such other times as they
may find necessary, and shall examine the several
Assessment rolls transmitted to them and equalize
and correct the valuations therein made ever keeping
Ill VIEW Vi
this act they shall also ascertain whether the yalua
tons in Assessment District bear just relation
to the valuations in all the Assessment Districts o.
New Orleans; and they may diminish or increase
the aggregate valuations Of real property many As
sessmet Districts by adding or deducting such sun
upon the hundred as may, in their opinion be neces
sary to produce just relation between all the vaua
tons of said property in said city but they shall il
no instance, reduce the aggregate valuations of all thu
Assessment Districts below the aggregate valuation
thereof as made by the Assessors.
SEC. 81. Be it further enacted, ETC.. That the
Board of Supervisors of Assessments shall also make
such alterations in the description of the real property
of non-residents. or of owners whose names are I'M
known, as may be necessary tolrender such descrip
tons contOrmable to the provisions of this act.
SEC. 81. BE it further enacted, etc, That they
shall also estimate and set down in column to b
prepared for that purpose, in the assessment rolls OPP
pose to the several sums set down as the valuation
of real or personal property the respective il
dollars and cents rejecting the fractions of cent Il
be paid as a tax thereon. .,.'-
Sec. 90. Be it further enacted, ETC., That they
shall also add up andset down the aggregate yalua
tons of the real and personal property in the
assessment Districts as corrected by them. sd
SEC. "a. Be it further enacted, etc., That thu
Board of Supervisors of Assessments may, on appli
cation, at any meeting Of said Board correct any er
rOneOus assessment which may have been made b,
any of the Assessors in either of the assessment Dis
trcts of the city of New Orleans, Or by the Board
Assessors Provided, That application for such relic
be made within the period Of thirty days after the as
sessnent rolls shall have been delivered to said Boart
of Supervisors in accordance with Section 50 of thi
act; Provided also, proof is made to the satisfaction
of said Board of Supervisors by the affidavit of tn
applicant, or other legal evidence that the said erro
neous assessment did not result from any neglect OF
the part of the person persons applying for relief
and Provided further, That the person making sucl
application shall not have refused to furnish, unde
oath affirmation, the list required of him by an AS
SCISSOR, in accordance with Section 63 of this act,
have refused or neglected to make and deliver til
written statement specified in Section 70 of this act
Sec. 95. Be 1t further enacted, etc, That the afida
Wit specified in Section o. of this Act, shall be mad
before the Board of Supervisors of said Board
either of whom is hereby authorized to administer n
oath for that purpose and the Board of Supervisor
shall all such aidavits to be filed in the oic
of the Comptroller of the city, and further they sha
| make notes of said atfidavits upon the assessment
rolls, opposite the names of the persons making til
| same.
Sec. &c. BE further enacted, ETC., That after sal
assessment rolls shall have been examined, equalize
and corrected as aforesaid the Supervisor of Assess
| ments, or majority of them, shall issue the same
and shall attach to each roll certificate, certifying
that they have duly examined, equalized and correct
ed said roll which said certificate shall also be sgne
by them and further the assessment rolls shall sho,
upon their face all changes made by the Board of ST
pervisors of Assessments in the valuation of propert
entered therein by the Assessors or either of them
| Sec. 81. Be it further enacted, ETC., That the roll
thus certified, SHALL on or before the first Monday
December in every year, be delivered by the Board
Supervisors of Assessments to the Comptroller of til
city of New Orleans.
| SEC 90. Be it further enacted ETC.. That if any 81
pervsor of Assessments shall wilfully refuse or ne
lect to perform any of the duties required of them
this Act, he shall forfeit to the city of New Orea1
| the sum of al 900. to be recovered before any Con-