New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1866-03-31
No. 1872. ]
AN ACT

n
TN DIR ALTON TIA EXEMPTION FROM STATE, PARISH
AND CITY TAXES FOR THE YEARS looI 1000,
1864 AND 1863. ..' rs. o..
SECTION /. Be it enacted by the Senate and
House of Representatives of the State OF
Louisiana i'll General Assembly convened,
That where lands, houses, or any real estate
whatever situated in any parish, town Or city
in this State, shall have been taken possession
of by the civil military authorities OF the
United States, without the consent OF the
owner thereof, during the years 1862, 1868,
1864 and 1866, no State, parish, municipal or
city taxes for said years, shall be collected,
. nor the payment thereof enforced by the State,
parish municipal corporation or city, Whefe
the same are Situated, for or on account OF
said lands, houses or real estate, for the period
during which the owner was dlspoSSeSaed or
deprived of the use and control Of the same,
and the said lands houses and real estate SO
taken possession of, shall, for the period afore-
said, be exempt from the payment OF SAID
taxes Provided, The owner has received no
compensation for the use OF his property
aforesaid; And further provided, That where
the deprivation of the use of the said lands,
houses and real estate shall not have continued
for longer period than three months during
amy one year, such owner shall not for such
year be entitled to the benefits of this act /:
And provided further. That any owner OF such
lands, houses and real estate, embraced WITHIN
the provisions Of this act, who may have p0ltl
his taxes prior to its passage, shall be refunded
the taxes tcosts, interest and charges so paid by
him, by the State, parish or city, as the case
may be, on due proof thereof, under such
regulations IS may be prescribed by the au-
ditor and treasurer, SO far as State taxes are
concerned, and under such regulations rs may
be prescribed by the parish municipal o. city
authorities, SO fan as parish, municipal and
city taxes are concerned, and IN case the
parish, municipal or city authorities shall tlli
fol the period of tour months after the pas
sage Of this act to prescribe regulations, th@r
such owner shall be authorized to offer his re
ceiTpt for s1lch taxes, costs interest ant
charges as an offset against any future state
parish or city taxes upon making oath beior
any Justice of the peace, stating the facts @
the case under oath, and that he has received
10 compensation for the use OF said property
And if any person shall make any false state
ment under this act under oath, he shall b
Liable to the pains and penalties OF perjury, a
prescribed by law, and this act shall tax
effect from and after its passage.
(Sined} J. 3. ELAN
Sneaker pro tenn of the House Of Represents
tiyes. --
ISigneN ALBERT VOORHEES,,
Tierte1aut Governor and President Of til
Senate,
III accordance with article sixty of the Con
3titution of the State of Louisiana, the aboy
1 act became q law on the 10th day Of Marcf
4 1866, the constitutional delay of ten dIS
1 having expired on that day without its belt
y returned by the Governor to the General \
Il semblv. J. II. HARDY,
II Secretary Of State,