The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1868-11-28
NUMBER 35.

sors all banks necessary to ascer-
tain such objects of taxation.
Sec. 19. Be it further enacted,
ietc., That the oath or affirmation
shall be in the following words:
81, A. b., do solemniy swear or
affirm, that the foregoing list, by
me made out and signed, contains
a correct statement Of all the OBJ
jects of taxation, as fixed by law,
whether movable or ifnnlovable,
cOrporeal, of which | am possessed
either in my own right or. execu-
tor, tutor, curator, trustee, ad-
ministrator or agent for others,
and that thecapital ofeyery kind
by me employed in trade does not
exceed the sum o. dollars,
according to the assessment list
which has been exhibited to me.
So help me God" isd ss.
Sec. 20. Be it further enacted,
ETC., That all real and personal
estate subject to taxation through
out the State, the parish of Or
leans excepted, shall be estimated
by the clerk of the District Court,
the sheriff and recorder of each
parish, who are hereby constituted
a board for that purpose. 1t shall
be the duty of every assessor to
to render to said board. ON or
before the first Monday OF Sep
tember in each year u fair and
correct assessment roll, for tho
purpose of yaluing the property.
assessed therein at its full cash
value. Said board being required
to fix said valuation within thirty
days after having received said
roll; after. which date they shall
return said roll to the assessor for
the purpose OF extending the tax
and completing the same. a .4
Sec. 81. Be it further enacted,
ETC., That in case the onwer or
occupant be absent, reside out of
| the parish or be unknown to, the
assessor and does not appear with
in asproper time to render a list
OF the property, as provided in this
act, it shall be assessed by the
assessor and valued by the board,
according to. their best informa-
ton; and il the name of any own-
er of lands shall be unknown, the
assessor shall enter the land on
the assessment roll in the name
of -, describing it by range,
township, section, etc.
Sec. %. Be it further enacted,
ETC., That if a tract OF lot of land
or other property shall be.omitted
| in the assessment of one or more
years, when discovered it shall be
assessed for the years during which
it was omitted, without interest,
and also for the current year.
Sec. %. Be it further enacted,
etc., That the auditor of public
j accounts shall furnish to the as
SCISSOR in each parish or assessment
district an assessment r0ll, in
which shall be set down, in sep
arate columns, the objects of taxa
ton as fixed by law, the number
of acres of land owned by each
individual, and the number ofacres
cultivated by him in sugar, cotton,
rice and corn. 1t shall contain
additional columns for sugar, me-
lasses, cotton, rice and corn, and
it shall be the duty of the asses
sors, in making their assessments,
to set down in its appropriate
column the quantity of sugar, mo-
lasses, cotton, rice and corn made
by each plantation during tho
past year. if1i.s
| Sec. "a. Be it further enacted,
ETC., That when a person shall be
assessed as tutor, curator, exc
cutOr, agent, or in right of his wife
or any other representative capac-
ity, he shall be assessed as such,
with the addition to his name of
his representative judiciary char
acter, and such assessment shall
be carried out in a separate line
from his indivual assessment.
Sec. 25. Be it further enacted,
ETC., That the lands of non. resi-
dents shall be designated in the
same assessmentroll, but in q part
thereof separate from the other
assessments and in the manner
prescribed hereafter. elI
I Sec. rs. Be it further enacted,
etc., That if the land to be assess
ed be tract or a lot known by a
name, or if the owners name be
known, it shall be designated by
those particulars, and by its boun-
! daries; if it have no name, or the
name be unknown, and ifthe own
er's name be unknown, it shall be
designated by its boundariesalene.
In all cities, towns or villages, it
4 n u u H