The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1868-11-28
Louisiana Revenue Law.


ing to the plot or plan of the
squares, designating by what par
ticular plot or plan. limo plot or
plan is known of any city, town or
village, on square within the same,
it shall be lawful for the assessor
to describe it by boundaries of
streets within which it is situated,
giving in all cases the dimensions.
The assessments in Incorporated
towns and villages shall be in sep
arate columns, and shall designate
the name of the street OH which
the lots front.
Sec. 81. Be it further enacted,
etc., That they shall set in a sepa-
rate column the owners name, if
known; the description of the tract
or lot as directed in the case of
other lands, and shall place them
in separate columns. whether the
same bein cities, towns or villages.
Sec. %. Be it further enacted,
ETC., That in case the owner, oc-
cupant, or agent OF the property
subject to tax, be absent when the
assessor applies for q list of his
property, it shall be his duty to
leave a written or printed notice
of his application with a person
over the age OF fourteen years,
leaving (iving) at the place re-
quiring the attendance OF such
absent personsat some convenient
time and place, in the parish or
assessment district to be designat-
ed in the notice with his list of
property, and in case of his failure
to attend at such time and place,
the assessor shall proceed as here.
matter provided.
Sec. 20. Be it further enacted.
etc, That the president, cashier,
secretary, or agent of any moneyed
or stock corporation, whether in
corporated by this State or any
of the United States or by % for
eign government, shall, on or be-
fore the frst day of March In each
year, make and deliver to the as
SCISSORS, or one of them, of the
parish in which such company is
liable to be taxed according to law,
q written statement specifying I'M
der oath J:
First-The real estate, if any,
owned by such company, when the
same is situated in this State.
Second-The capital stock &C,
tually paid in and not vested in
real estate.
Third-The place of if its prin-
cipal business, or where where its
principal operations are carried
on, in which it is liable to be taxed.
Sec. 80. Be it further enacted.
etc., That the assessor shall enter
all Incorporated companies from
which such statements shall have
been received by them, and the
property of such companies in the
assessment roll in the following
manner In the first column they
shall enter the name of the com
pany liable to taxation on its CAP
ital or otherwise; in the second
column the quantity of real estate
owned by the company and situa-
ted in their parish; Ia the third
column the actual value thereof.
estimated as in other cases; in the
fourth column it's capital stock
paid in, and it's value, Ito be as
certained by the assessor by the
sales of it's stock or in any other
manner,) and not vested in real
estate situated within the State
and then belonging to it; in the
fifth column they shall put the az.
gregate value for which the com
pany is liable to be taxed, which
value thus ascertained shall be
levied, except as provided by law.
Sec. 81. Be it further enacted
ETC., That when the company is
not Incorporated in this State, but
is doing business through an
agent, it shall be subject to all
the provisions of the preceding
section, except that it shall not be
assessed on its capital stock, but
shall be assessed on all it's proper
tyowned, held or due in this State.
whether it consists in real or per.
sonal estate, money, bills of ex.
change, bonds, notes or accounts.
or other evidences of debt.
Sec. 80. Be it further enacted.
ETC., That if any person shall fail
or refuse to give a list of his pro-
perry, after the assessor has an.
piled for it as above provided, he
shall assess the property Of such
person according to his knowl.
edge, and the best information he
can obtain in relation to it.
Sec. 50. Be it further enacted.