New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1856-02-04


Of his wife, or any ether representative capacity,
shall make affidavit that The value Of tEereal property
possessed BY him Or under his control, by virtue Of
such trust does not exceed certain sum- to bespeef
lied in said afidaEt OF that the personal property
except income possessed by him, under bis control
BY virtue Of said trust after dsuctng the Just debts
due from him and the stock held BY him ID incorpor
ated companies liable under this taxation in said
capacity, the Assessors shall, in like manner value
the came at the sum specified in said affidavit
, Adopted. n Il
SIC. IS. II any person, liable To taxation 81 his
income, shall, at any time before the Assessors shall
have completed their assessments make affidavit that
the value Of his income does not exceed acertan
sum- to be specified in said affidavit, it shall BE- the
duty of the Assessors to value said income at the sum
specified in said affidavit, and no more Adopted.
Il SEC. Sc. If any person Directing TO an assessment
II can show, by other proof than his oWn affidavit TO
the satisfaction Of the Assessors Or majority Of
them, that such assessment is erroneous, the Assessors
shall review and alter the same, without requiring
said affidavit. Adopted. s55S
SEC. 81. When any person. in possession OF perso-
nal property liable to taxation, shall make affidavit
that such property, or any part thereof, specifying
what part, is possessed BY him as agent tor the
owner thereof and shall disclose in said affidavit the
name and residence Of the owner the Assessors II y
shall appear that said owner is liable to be taxed I'M
der this act shall not include said personal property
in the assessment Of the property Of said possessor
Il adopted.
SIS, 81 g. g. &C., 60, u and IS, Of this act shall be
made before the Assessors one Of them, either o.
whom is hereby authorized to administer an oath for
that purpose and the Assessors shall cause all such
afdayits to be fled in the Office Of the Comptroller Of
the City, and further, they shall make note Of SAID
afdayits upon the rolls opposite the names
Z of the persons making the same. Adopted
Il SEC. So All real 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
ty Of them, shall be estimated by the assessors at its
full value, as they would apprase the same in pay
Z ment Of just debt due from a solvent debtor.
: Adopted. Z
sessnent district where he resides when assessment is
made for all personal property and slaves owned by
by him. including all personal property and slaves in
his possession or under his CONTROL trustee, guard
ia executor administrator, tutor curator, agent,
in right of his wife, or in any other representative
pacity and in no case shall said property 50 held,
under either Of said trusts be assessed against any
other person. except as excepted in section 81 Of this
c act Adopted. f5 II.
SEC ell All real property, except slaves, shall be
assessed in the assessment district where said real pro
perry les Adopted. e
~ SEC 60 All keepers Of hotels taverns, boarding
houses and all other honsekeepers, upon their being
requested by the Of the district in which said
hotel tavern, boarding or other house may Be
persons boarding, lodging, being tenants or res
!" ident in such house, and their several names, If
known to the end that any such person liable to tax
IS alton may be assessed according TO TINS act ana !
: any person of whom such information is demanded
shall refuse to give the same or shall llfny give an
erroneous account, such person shall forfeit and pay
n one hundred dollars to the city Of New Orleans
which said city may sue for and recover the same
r. any court having Jurisdiction thereof Adopted.
No SEC 49, Each and every assessor, in order to ali
e him in asceraining the taxable property within hi
district, may interrogate upon oath OF
ii every instance, each and every xpaying inhaban
,r of his assessment district to all the objects ahl
in to taxation by virtue of this act IN said nhabant
TX possession, under his control IN any manner an
r each person so INTERCEPTED shall furnish said asesso
ID with an exact list of such objects of taxation IN HI
w possession under his CONTROL by whatever title h
ii may hold the same which lists the assessors shall d.
a. post with the assessment rolls. Adopted
Sec GA. The oath OF affirmation shall be in the TO
w lowing words
ID al, A. b. do soIemnly swear, orSafir1n, that th
I'd foregoing list contains correct statement of all OF
in jects of taxation, fixed by law whether real or PEI
n | sonaI of which am possessed or have under m
of control either in my right, or as trustee, gual
" dian executor administrator tutor CURATOR agent,
in any other representative capacity, and that tn
e capital Of every kind by employed in trade, doe
ID not exceed - dollars, according to the assess
v ment list which has been exhibited tome, SO help N
IN God Adopted. -.
under oath or affirmation the interrogatores put
e. him by Assessor, in accordance with section
= this act, shall not be permitted to fix his, the sai
PERSONS, property, real or personal, by affidavit
accordance with sections 3d. 3D. 30, 81 and IS of th
to- act. Adopted.
yst SEC &C. In case the owner of property liable to
TO taxed under this act or trustee guardian, exec
tor administrator tutor, CURATOR agent or other re
for resentatve, having in his possession, or under
Of CONTROL property liable to be taxed under this az
shall be absent from his donicil or place of blsne
YER when the Assessor applies for list of said propert
md it shall be the duty of said Assessor to leave VT
the ten or printed notice of said application at said don
lin. Gil place of business, with some free white perso
over the age of Ia years. requiring the attendance
itv said absent person at convenient time and pat
It's within said Assessors Assessment District to be
md sgnated in said notice. with his List of property
ed required by Section So Of this Act and in case Of
s failure of the person notified to attend at the til
,et and place designated, he shall be considered to he
es refused to answer the inteogatores put to him. with
lch the meaning Of Section 65, Of this act Adopted
al SEC. CT. When any bond, mortg note, contra
diff account or other demand belonging to any pers
the not being resident of the city of New Orleans SIN
be sent to said city for collection, orsha be deposit
y in said city for said purpose, said property shall
exempt from taxation; and nothing contained in til
BE act shall be construed to render any agent of SUI
the owner liable to be assessed for said propert
ne but every such agent shall be entitled to have al
such property deducted from his assessment upt
MT making affidavit that said property belongs to no
ate resident owner, and therein specifying his name al
residence. Adopted.
ers Sec. 6s. All moned stock corporations derivi
profit from their capital, or otherwise, shall, for Il
no. purposes of this act be liable to taxation on tn
capital; except such corporations as are now, by the
cal charters, exempt from the same. Adopted.
SEC. Go. The real. estate Of all Incorporated col
x panies liable to sanon for the purposes Of this az
by shall be assessed III the assessment district in viii
by the same shall lie, in the same manner as the re
estate Of individuals All the personal estate of eve
me incorporated company liable to taxation on its capt.
shall be assessed in the assessment district where
of principal Office place for transacting the nanc
Gu concerns of the company shall be; or if such co
the pany have no principal Office, place for transact
the its financial concerns then in the assessment dist
ees where the operations Of said company shall be CARR
on. Adopted.
tee SEC. 20. The president, cashier secretary, tlt
tor surer or other public officer of every such incorpo
en ted company SHALL before the first day of N
the in each year. make and deliver to the assessor OF
ter assessment district in which such company is liable
ate be taxed, written statement, specifying.
be l. The real estate, if any, owned by such compan
BY the assessment district in which the same situate
due and the sums actually paid therefor:
in q The capital stock actually paid in, and secur
UGH to be paid in, excepting therefom the sums paid
due real estate and amount of such capital stock as m
ted be owned by the State by the city Of New orea
her g. The assessment district in which the prlncll
ors Office or place of transactng the financial business
tla rrcb counany situated. if there prlnC