Baton Rouge tri-weekly gazette & comet. [volume] (Baton Rouge, La.) 1865-18??, 1866-03-15

The TAX EXEMPTION Aor.--The follow
ing is q copy OF the bill which has passed
both Houses of the legislature, exempting
real estate from taxation, during the last
four years, that was seized without the
owners consent by the civil or military au-
thorities of the United States, and for the
refunding of such taxes when already paid,
or the holding Of receipts therefor as an off
set against future taxes. For this bill, says
the New Orleans Crescent, the people are
indebted to the Legislature generally, but
especially to one Of our most vigilant
and efficient represen tatiyes, Major j. T..
Austin
An act in relation to exemption from State, par
iBh and city taxes, for the years 1862, 1868,
1864 and 1865, In certain cases.
SECTION /. Be ii enacted By the Senate and
House Of Representation of tie State of
Louisiana an General Assembly concerned
That whore 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 or military
authorities of the United States, without
inc CODBeUL Oh INC OWueE JUeTeOI, curing
the years 1862, 1858, 1864 and 1866, no
State, parish, municipal or city taxes for
said years, shall be collected, nor the pay
ment thereof enforced by the State, parish,
municipal, corporation or city, where the
same are situated, for on account of said
lands, houses or real estate, for the period
during which the owner was dispossessed
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 Aforesaid, be exempt from the pay
ment of said taxes Propided the owner
has received no compensation for the use
of his property aforesaid; And pr0uaded
further, That where the deprivation of the
use of the said lands, houses and real
estate, shall not have continued for a
longer period than three months, during
any one year, such owner shall not for
such year be entitled to the benefits of
this act; And proUided further, That any
owner of such lands, houses and real
estate, embraced within the provisions of
this act, who may have paid his taxes
prior to its passage, shall be refunded the
taxes so paid by him by the State, parish
or city, with costs and interests, as the
case may be, on due proof thereof, under
such regulations as may be prescribed by
the AUDITOR ana Treasurer, as lar as State
taxes are concerned, and under such regu-
lations as may be prescribed by the parish,
municipal or city authorities, SO far as
cerned, and in case the parish, municipal
orcity authorities shall fail for the period
ofssour months after the passage of this
act, to prescribe regulations, then such
owner shall be authorized to offer his re-
ceipt for such taxes as an offset against
any future State, parish or city taxes, upon
making oath before any justice of the
peace, stating the facts of the case under
oath, and that he has received no compen-
sation for the use of said property. And
if any person shall make any false state
ment under this act, under oath, he shall
be liable to the pains and penalties of per-
jury as prescribed by law; and this act
shall take effect from and after its passage.