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


add the words land said Attorney shall not attend
to any other legal business than that Of the city
Lost. 5a d. rs. ,3 g4,glH 7t9sa3t g.55
Yen-Mr Gilmore
Naus4Megsra. Bailey, Culbertson, Durell, Denegre,
Dupre LugenbulIl, Price, Pride and Temp klns---9
/ motion to fiji up the blank with $4,000 was car
ny YsasNMessrs. Bailey, Culbertson DureT, Denegre,
Dupre, Lugenbuh1, Price, Pride and Tornpkins--s. &,
Nay-Mr. Gilmore.
The thity-hfth section vas then, on notion'
adopted. ..s, A.,
SEC &c. All real and personal property, within the
city Of New Orleans, whether owned by individuals
or corporations SHALL for the purposes Of this act De
liable TO taxation, subject TO the exemptions speceo
in this act Adopted.
SIC. 81 The term real property as used in this act,
shall be construed to include land, and all buildings,
machinery and structures Of every KIND ereeIed upon
or affixed to the same also slaves. Aaopted.
Sec 80. Tie term personal property, as used ID TINS
act shall be construed to include all household fufni-
ture, moneys goods capital chattels Incomes debts
due from solvent Debtors whether on account
note, bond, mortgage, certificate or amp other obiga,
ton, public stocks, and stocks in corporations 1oned
osotherwise, and generally all property which IS not
real. Adopted. .l-55Zi .4l.
SEC 80. The term income as used in this act, shall
be construed to include and be confined to, all moneys
fees received in compensation for services labor
rendered. and all revenues and upon
stocks in monied corporations not taxable under this
act. Adopted. XVI sa.,s.r..
SEC. 40. The following property shall, for the pur
poses of this act, be exempt from taxation: All
/. All property, real or personal, exempted from
taxation under the constitution OF the United States
2. All property real or personal belonging to this
State or to the United States, or to the corporation
Of the city Of New Orleans.
8. Every building erected for the use Of college,
incorporated academy Or other incorporated seminary
of learning; every building for public worship, and
the several lots wherein such buildings are situated
together with the furniture belonging to the same
Provided that the exemption from taxation Of every
building erected for the use of college, academy, or
other incorporated seminary of learning and OF every
building for public worship shall not extend or apply
to any such building and premises, unless the same
shall be exclusively used for said purposes and unless
the shall be exclusively the property of an ncor
porated or religious society. ...
A. Every poor-house, alms-h0se house of industry
and every house belonging to company incorporated
for the reformation of offenders, for the refuge of
the poor, and the several lots and ground wherein
such houses situated together with the furniture
| belonging to the same. .g 5.s,
s. All real and personal property Of every public
/ library. LII,
6. Each and every income which shall not exceed
| $1,000 year. g.s,
Z. All property exempted by law from execution
| Mr. Bailey moved as an amendment to insert the
| word :" cemetery after the word g almshouse. y
| Adopted. s'..
MI. Durel moved as an amendment to add the
words and household furniture to the value of $500
after the words (which shall not exceed $1,000 year
| and also to add: 10y
/ 8. GAN bonds issued by the city Of New Orlean
for subscription to the stocks of the New Orleans
Opelousas and Great Western Railroad Company,
/ the Pontchartrain Railroad Company. Carried.
The 40th section, in its amended form, was thel
4 adopted.
SEC. Al. The owner or holder Of stock in any incoi
111o1y,
taxed as an individual for such stock and wher
stocks held by the State or by the City Of New o.
leans, exempt from taxation, said exemption sha
be for the benefit of said State or City, and not fo
the benefit of the institution of the incorporation
which said stocks are held. And any monied or stoc
Corporation deriving profit from its capital or othe
wise shall add to the dividend which shall be declare
upon any stock owned by the State, or City of Ne
Orleans sun, equal to the assessment for taxes pal
upon an equal amount of the stock of such Corport
, ton, not exempt from taxation. Adopted. e,
, Sec. 49, The Common Council of the City of Ne
Orleans SHALL for the purposes of this act once
not oftener in each aud every year. lay an equal an
Uniform tax upon all property, real and personal,
said City; but said tax, added to the Consolidate
Loan tax, and to the special tax for the payment
the annual interest the bonds issued by the Cit
for subscriptions to the stocks of the New Orleans
Opelousas and Great Western Railroad Company, tn
, New Orleans, Jackson and Great Northern Railroa
Company, and the Pontchartrain Railroad Company
shall not in the aggregate, be more than 81 50 Q
5 rection. Adopted by the following vote ID
$ Yeas-Messrs. Bailey, Culbertson, Durel, Dupr
l. Lugenbuhl, Price and Tompkins-7. E
r. Nays-Messra. Denegre and Gilmore.
Is SEC. 43. It shall be the duty of the Assessor
elected under and by virtue of this act, to meet
e gether in the City Hall of New Orleans, the fiji
" Monday after their election, and then and there
D. appoint, from among themselves, President and
or Secretary and to organize themselves into Board
the transaction of business, to be called the Board
il Assessors. Adopted. ,n .. g j.
y SEC A. The Board of Assessors shall have pow
to adjourn, to meet again at such time and place, a
k from time to time, as they may think fit; and
N Secretary thereof shall keep regular book Of NJ
It utes of all the proceedings thereof. Adopted.
a, Sec. Is The Common Council shall divide the CT
il of New Orleans into convenient assessment Distrc
k not exceeding the number of Assessors elected a
h shall assign to each Assessor his District. Adoptt
lie SEC 49, 1t shall be the duty of the Board of ASS
sors either at their first or at any subsequent me
d. ing, before the members thereof proceed to asst
H. property in their respective Districts, to adopt sll
TX rules or bylaws may, in their opinion, be best
r. culated to produce equality and uniformity in the
ferent valuations of property and assessments in
es several Districts. Adopted.
es SEC AT. Between the first days of March and Jul
id in each year. the Assessors shall proceed to ascerta
in by digent inquiry the names of all owners of taxal
IN property in their respective Districts and also all
IL taxable property, real and PERSONAL within the san
k, Adopted
I'd SEC. 4s. The Assessors shall prepare assessme
v rolls in which they shall set down in six separf
be columns
D. l. In tue first column, the names of all the oWnt
he of taxable property in the several Districts.
er 2. In the second column the quantity OF real p
I'd pcry other than slaves to be taxed to each person
If g. In the fourth column, the full value OF such
at property, including slaves.
e, S. In the fifth column, the full value OF all the tai
in able personal property except income, owned
al such persons after deducng the just debts owing
&C. him.
y g. In the sixth column, the full value of the inco
"a received by such person. - D..
Is, For further enumeration and classification
things subject to taxation the assessors in the exc
TX ton of their Duties shall the forms and pursue
oh instructions which shall be transmitted to them by
&C. Comptroller and Chairmen of the Finance Commit
p of the Common Council. Adopted.
On SEC. 40. Where person is assessed as trust
eli guardian, executor administrator, tutor, curat
i'd agent or in right of his wife, in any other repres
he tatve capacity he shall be assessed as SUCH with
til addition to his of his representative charact
M and such assessment shall be carried out in separ
u- line from his individual assessment; and he shall
la assessed for the value of the real property held
ed him in such representative character at the full
thereof, and for the personal property held by him
such representative character deducting from 81
personal property, except income, the just debts
Ill from him in such representative character. Adopt
p Sec so. In the assessment of real property Whet
vacant or occupied it shall be the duty of the assest
=. ,,-S, &c 4 10, loe,rr 10