New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-03-12

divides, by lot, the Aldermen into TWO Glasses. lAe
fifth directs the thing with the Assistants The
sixth specifies what the executive government shall
consist Of There sto be one Mayor, four Recorders
d Treasurer, Surveyor, Street Commissioner, Comp
troller. a Board of Assessors and Board of Super
visors Of Assessments with such subordinate officers
as the Common Council may deem necessary The
seventh section relates to the qualifications OF the
various officers Recorders must own So 900 assessed
property Eghtllsection enacts that the Mayor, Re-
co1tlers other city officers, and one class ider-
men, shall be elected every two years. on the first
Monday in June. Section nine provide for the cleo
ton Of oneclass of Assistant Aldermen the third
Monday in June. Here is bangle care at loss
to understand Sections ten ana elesen refer to
matters of detail not necessary ouI synopsis
Section twelve provides for the establishment of cleo
lion precincts The thirteenth and clerks
ofelecton and to the manneroftherap appointment, etc.
The fourteenth speciieshow returns areto be made.
sixteenth seventeenth, eighteenth nine
tenth and twentieth sections concern details. Sec
tons 81, % and % order that no member Of the
Council shall hold any other city Office, direct how
shall be preferred and tried, and be-
slows all incidental rights upon the corporation
The twenty fourth section directs the Common Coun
Gil to elect, in July, ripa uoce, Treasurer Surveyor
Attorney and Assistant Attorney. The twenty-ifth
provides for the appointment ola Board of Assessors
to consist Of twelve persons, by the Council, Who
together with the Mayor and Chairmen of the Finance
COMMITTEES Of the twoBoards, shall be the g Superv
Ssors 4ofsBAssessments." The twenty-sixth section
places the Police Department entirely under the con-
troll Of the Mayor, where it ought always to have
been The twenty-seventh and twenty-e refer to
the approval veto of ordinances by the Mayor, and
tethe responsibilities duties and salaries Of the Re-
corers. The Recorders are to receive 50 50oper an
mum, and are allowed no fees The election of Re
cordeqs, pro tempore, is provided for in tile next
section. Section 80 rgidy desgnates the functions
and powers of the Comptroller: It is very guarded
and very full So 7are also theasucceeding sections
respecting the Treasurer and Street Commissioners
The thirtyfth section specifies the duties of the City
Attorneyand his salary, whcllis to be $4,000 year;
and in section SO all real and personal property is
made liabeto taxation. The term real property in
cludes lands buildings machinery, strcturesof every
kind and slaves. The term, personal property includes
household furniture, moneys, goods capital, chatte,
incomes, stocks, mortgages etc. Section 80 is ex
/ planatory, and section 40 eXempts from taxation
fproperty Of the United States, property Of the
city, except such as g may be held by the city
fiu trust. or in common with any corporationzor
person. [This is3a first-rate provision. WesSpre-s
sumo it hits the Mcponogh estate q hard blow
The harder the better, osfr New Orleans is inter
ested1 property belonging ochqrches, institutions
learning, cemeteries, aims houses, poorhouses houses
ofrefuge, ETC., weIas the ediees of Masonic, Odd
Fellows and other charitable societies; the reaand
personal property public libraries incomes under
$1,000 year; furniture to the amount of $500 rail
road bonds issued by the city etc Section Al is of no
general interest
Council tn levy q
uniform tax, once i'll every year, upon all real and
personal property, but that said tax, added to the
consolidated loan and special taxes, etc, shall not be
more than 81 SO on 800 Of valuation, Provided, it
be sufficient to pay the interest the consolidated
debt and railroad bonds issued by the city Of New
/ Orleans r-.... 49,
| Sections43 A. As and 46 relate to the organization
of the Board of Assessors the division of the city
into convenient assessment districts; and general
matters, The 9TH section defines specifically the
duties of Assessors, and provides for thorough as
sessment. And the following sections up to 50 are
full, explicit and rigid. For the life of we cannot
see how any species Of property escape taxation
under such thorough and comprehensive rules We
haven't, it is true, examined with great care but
have seen sufficient to convince US that all points
/ guarded. ...s.. s.-.-
The succeeding sections up to 10l relate to the
powers, duties and responsibilities of the Board of
Supervisors. They, too, are remarkably stringent.
In them ample provisions for the correction of
assessments and under assessments. Section 10l
allows the Chairmen of the Finance Committees $500
per month for their services.
Section l02 empowers the city to levy taxes on
trades, professions callings, and upon all vehicles
used-said taxes not to be construed as tax on
property, as meant by previous sections Said taxes
payable at the office Of the City Treasurer from,
the LIST to 3lst of January, inclusive. Parties not
paying, may be enjoined from doing business. All
licenses are to expire the 31st of December. All
city taxes (secton 1867 except licenses and levec
Dues payable at the Office of the City Treasurer
from the lst Of March to the LIST of May. One pei
cent per month is to be added for each months neg
ect to fork OYER" Section l07 relates to suits fol
the collection of taxes, and shows how they are tt
be brought. The Assistant City Attorney isto re
ccivc ten per cent on all " Dues licenses, fines OF
penalties, compensation for his services from
those in default. The section that follows is unim
. portant The next directs how the Assistant Cit,
Attorney shall settle his accounts with the Treasurer
and 10 declares that the taxes levied under the pro
visions of this Act shall operate, lien ant
privilege" upon the property assessed
The section which follows relates to necessary in
cdental details about taxation, etc, impossible t.
give an idea of in hurried review. 1t embodie
most of the provisions now in force, and is
like the charter, as whole, overwhelmingly tcdi
Gus and proliX. The 10TH section specifies how
the property of nonresdents or persons who arr
unknown shall be taxed. Provision is made in sue
ceeding sections for plan of the city, and the gene
raj plan and book of plans contemplated shall be a
all times at the service of the Assessors and Supeyi
y sors.
20 Section III directs special tax to be levied upol
!. all taxable property i'll the city for the payment o
:, interest the railroad bonds and subscriptions il
t. which thescy is concerned This tax must be levie
\, in January and all ordinances, except the Conso
ar dated Loan Tax ordinance, passed after the LIST O
January, shall be null and void until after it is passed
in The next dissection provides for the appointment of
Fiscal Agent, and goes into any number of particu
~ lars.
lily Section ll9 relates to paving the Streets ETC. One
OF the owners of real property residing on an
street may memorabilia the Council to pave or Ia,
at quete said street. The memorial must be publishe
B. eight weeks in the official Journal After that tim,
if no opposition is made, the Council NAV order III
o. work DONE and the expense is to be borne equally
Ter the owners of the property thus improved The mex
snctnn refers +o similar fhipos All ,,o,.o, -, .