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

Shall give such Assessors true account of all persons
boarding, or lodging or being tenants or resident in
such 81 house, and their several names Il Known TO
the end that any such person. liable toaxaton, may
be assessed according to this act. And If any per
son, of whom such information is demanded, shall re-
fuse ogiye the same, or shall wfuy give on erro-
neous account such person shall forfeit and pay
hundred dollars to the city Of New Orleans which
said city may sue for and recover the same, in any
Court having Jurisdiction thereof gE
SEC. 3d. Be It furt.e,'enacted etc, That each and
every Assessor in order to aid him in ascertaning the
taxable property within his District, may demand
and every taxpaying inhabitant Of his assessment
District listof all the objects liable to taxation by
virtue Of this act in said inhabitants possession or
under his control in any manner; and each person 80
required shall furnish said Assessor with exact list
Of such objects of taxation in bis possession or under
his control by whatever title he may hold the same;
which lists the Assessor shall deposit with the assess
ment rolls. as y.-.55{5 StSg v
SEC. g. Be it further enacted ETC., That the oath
or affirmation which may be demanded by said AS
SCISSOR in pursuance of tile preceding section, shall be
in the following words:
81, 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 lam possessed, or have under my
CONTROL either in my own right, or as trustee, guar
diam executor, administrator, tutor CURATOR agent
or in any other capacity and that the
capital Of every kind by employed in trade does
not exceed 49, dollars, according to the assess
ment list which has been exhibited TO me, SO help
me God" Aud no other oath shall be propounded.
SEQ. g. BE it further enacted, etc. That any per-
son whosha refuse to furnish under oath afir1na-
ton, the list of property required of him by an AS
SCISSOR accordance with section G3 of this act shall
not be permitted to fix his the said PERSONS property,
real or personal by affidavit, in accordance with sec
lions 50, 81, IS, 81 and 80 Of this act.
SEC. &C. Be it further enacted, ETC., That in case
the owner 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 10 be
taxed under this act shall be absent from his domicil
place of business when the Assessor applies for
list of said property, it shall be the duty Of said AS
SCISSOR to leave written or printed notice Of said ap
plication, at said domcil or 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 as required by section
63 Of this act; and in of the failure of the per-
son SO notified to attend at the time and place desig
nated he shall be considered to have refused to fur
nish the list required Of him, within the meaning of
section SIS of this act. 80. .szEr .s.,l.,,
d SEC. 67. 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
said purpose said property shall be exempt from tax
atom and nothing contained in this act shall be con-
stued to render any agent of such owner tablet 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. GO. Bet 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 on their capital except
such corporations are now by their charters, ex
empt from the same.
SEC. SO. Ben 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 manner the real estate of individuals.
All the personal estate of every incorporated COM
pany, liable to taxation on its capital shall be as
sessed in the Assessment District where the principal
Office or place for transacting the financial concerns
of the company, shall be; Or if such company have
principal oice place for transactng its inan-
cal concerns, then in the Assessment District where
the operations of said company shall be carried on
Sec. 70. Be it further enacted, etc, That the
President Cashier Treasurer or other public officer
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 for
be owned by the State by the city of New Orleans
3. The Assessment District in which the principal
office Or place of transacting the financial business OF
such companies is situated Or if there be no princ
pal office, the Assessment District in which the oper
atoms are 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 other
proper officer, to be in all respects just and true.
SEc.7l Be it further enacted, etc., That if the
statements above required or either Of them shall
not be furnished by any company to the Assessor OF
the Assessment District in which said company is
liable to be taxed within ten days after the time above
provided, the company negecting to furnish such
statements either of them shall forfeit to the city
of New Orleans, for each statement omitted to be
furnished, the sum of five hundred dollars, to be
recovered before any Court having jurisdiction of the
same.
SEC. u. BE IL 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 the
property of all other incorporated companies, liable
to taxation, in their respective Assessment Districts
in their assessment rolls, in the following manner:
/. They shall insert in the first column of then
assessment rolls the names of each Incorporated Com
pany in their respective Assessment Districts liable tt
taxation its capital or otherwise: and under it,
name they shall specify the amount of its capital socl
paid in and secured to be paid in the amount paiG
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 thu
State, Or to the city Of New Orleans
2. In the second column they shall enter the quail
| ity of real estate, owned by said Company, ant
situated within their respective Assessment Districts
and in the third column, the actual value thereof esti
mated as in other cases. ....
3. In the fourth column they shall enter the capita
stock of every incorporated Company paid in, anc
secured to be paid in; after deducting the sums pai'
out for all the real estate of such Company whereye
situated, and then belonging to it, and the amount
stock if any, belonging to the State, or to the cit
of New Orleans.
| For a further enumeration and classification o
property belonging to incorporated companies, AM
subject to taxation, the Assessors in the execution
their Duties shall use the forms, and pursue the in
structions which shall be transmitted to them by tn
Comptroller and Charmen of the Finance Committee
of the Common Council.
SEC. 70. Belt further enacted etc. That every Com
pany, not incorporated in this State, and doing bus
ness in New Orleans through an agent, shall be sui
ratons except that it shall not be taxed on its capita
stock but shall be taxed all its property real
personal, owned, held, Or due, in said city.
Sec "a. Be further enacted, etc. That if any lot
square, Or tract Of land any part of lot, square
or tract of land, or other property, shall be omtte
in the assessment of one or more years, said LOT
square, tract or part of lot square tract, othe
property SHALL when discovered be assessed for tn
| year or years during which it was omitted withou
interest, and also for the current year.
Sec. ID. Be it further enacted etc. That after til
assessment rolls for all said districts shall have bee
completed by the Assessors for each district respec
ively and before fair copies thereof are made for tn
inspection of the citizens of and owners of propert
in New Orleans it shall be the duty OF the Presider
of said Board of Assessors to convene the member
thereof and said Board shall thereupon examine an