New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1868-11-04

IN Inc MIN column, they shall put the az
gregate value for which the company i
liable to be taxed, which value thus aseer
by law.
Sec. 81. Be 1t further enacted, ETC., Fha
when the company is not incorporated in thi
state, BATH doing business through an agent
1t shall be subject to all the provisions 81 th,
preceding section, except that it shall not b'
assessed on its capital stock, but shall b.
assessed on all its property owned, held, OF
due in this State, whether it consists in rea
or personal estate, money, bills of exchange
boads, notes or accounts, or other evidences
Of debt
| Sec. SO. Be il further enacted, etc., THAI
any person shall fail or refuse TO give Z
list OF his property, after the Assessor has
appliea for it as above provided, he shall
assess the property of such person accsrdine
| 10 ais knowledge, and the best information
he can obtain in relation to it.
bEc. SO. Be it further enacted, etc., That
the Assessors shall complete three fair
copies OF their assessment rolls on or before
the inst Monday in December, in each and
every year, and shall affix to each certifl
cate under their hands and seals, to be cert.
ned py athdaVits to be taken before any las
tice Of the peace, in the following words:
| l, A. b., do solemnly swear or affirm that
nave set down in the above assessment roll
| the names of all the taxable persons resi-
ding within my parish or assessment dis.
trlct, and all the real estate and other taxa
| pie property situated and being in the parish
| or district las the case MI y be,) according
TO the best of my informatlOn; and the said
assessment roll contains true statement of
taxable personal estate of each person
\ named in the roll, as ascertained by the
affidavit of such person; and that have, in
all cases when practicable, Intercepted on
Oath or animation, each person marked in
Ihe rolls and assessed fer property, in the
| form provided by law.
| SEC. IA Be it further enacted, ETC., That
the assessment rolls thus certified shall, on
| or before the first Monday in September
be delivered by the Board of Assessors
in the city of New Orleans, to the Re
corder OF the district in which the Distiic let
Assessor may be situated; and for that part
of the parish of Orleans on the right bank
OF the Mississippi river to the Justice of the
Peace of that district, and by the Assessors
OF all the other parishes in this State to the
board created by the twenty-tirst section of
TINS act and the respective officers with
whom the rolls shall be lodged shall endorse
upon them the time when they we're re-
ceived. The Assessors and Board of Assess.
ors shall immediately give notice by adver.
tlsements In the paper authorized to publish
judicial advertisements, posted in at least
Two public places in each parish or district,
that they have lodged assessment rolls with
the Recorder, Justice of the Peace or board
as the case may be, in order that any per
son aggrieved by such assessment may ap.
peal and have the same corrected if found
incorrect.
SEC. 30. Be it further enacted, etc., That
any person conceiving himself aggrieved by
any assessment may, within thirty days after
1t snail have been delivered and advertised as
required in the preceding section, make an
appeal In writing, stating particularly the
correction desired; on proof OF the fact, the
Recorder, Justice or Parish Recorder shall
have fall power and authority to correct
errors; out he shall in no case reduce the
amount of any assessment without first no.
tltying the Assessor of his parish or district
OF such claim; and it shall be the duty of
such Assessor, before the expiration of the
time for closing said assessment roll, to ex.
anime such application, and confer with
such Recorder or Justice on the correctness
OF the claim; If any omissions are discovered
or errors in the additions are found, the
same may also be corrected.
SEC. Sc. BE 1t further enacted, ETC.. That
after the expiration of the thirty DAYS the
Recorder, Justice or Parish Recorder shall
cause to be tdown In an additional column
in each of the copies, the amount of taxes
IS essed to each taxpayer as State taxes,
and IN another column the amount assessed |
to him for parish purposes.
Ihey shall retain one of the copies among |
the records of their offices, and shall for |
ward one to the Auditor of Public Accounts,
and deliver one to the Tax Collectors of the |
parish OF Orleans, and of the other parishes,
with warrant under their hands and seals,
commanding the Collectors to collect from |
persons named therein the sums assessed to |
them respectively.
They shall not issue the warrant for COL
echon, nor deliver the roll to any person
who may have been previously charged with
he collection of public money, until he
hall HVhihit q 6i=flo IL,
,fticer of the State.
The amount Of rolls thus delivered shall
,e charged against the Collector, which he
hall DC presumed to have collected at the
,eriod when required by law to make his
lnal settlement with the State Treasurer,
,or the services required of the Justices of
ne Peace or Parish Recorder by this sec
ion, he shall receive such compensation as
he Police Jury may determine.
Sec. 81. Be it further enacted. etc., That
very Assessor who shall fail to deliver his
assessment roll by the time specified above,
T to perform any other duty required of
I'M by law, shall be deemed guilty of
lisdemeanor in office, and on conviction
hereof shall forfeit the commission allowed
him by law, and shall be discharged from
flee.
Any member of the Board of Assessors
established by this act failing to perform
ny oil the duties undertaken by him shall
$50 forfeit Als commission for the benefit of 1
is associates, and shall be discharged from
is Office.
SEC. 80. Be it further enacted, etc, That
ne several Assessors, or Board of As
sssors, shall receive annually as q compen-
aIlon, three per centum on the amount of {
axes on property, and one per centum on !
ne amount OF poll tax, and taxes on trades. [
and occupations. to be paid in [
le manner provided by law, after the copy i
the roll to be lodged with tho Audited, g
nall have been received by him. {
Their compensation shall not be less than [
70 hundred dollars, and the amount to 7
hieh the Board of Assessors NAV be en-. |
tied shall be equally divided among the {
LENDERS thereof, and shall be paid on the '
arrant of the several Assessors and Board
Assessors.
SEC. 80. Be it further enacted, ETC., That i
ny Assessor who may fail from any un- ,
voidable cause, to make his assessment, or t
is return thereof, within the time required t
y law, shall present his affidavit of that q
Iet TO the Recorder, Justice of tile Peace. q
r to the Parish Recorder, as the case NAV u
E, setting forth the causes of his failure; t
hlch statement shall be certified to be true, .
Two witnesses OF the parish; ana upon d
)mpletng the assessment aud making re. a
lrh of the same according to law, he Shall Il
3 entitled to receive the compensation al {,
wed him by law, in the same manner as if n
Re assessment and return had been made | n
thin the time required by law: and il In
lall be the duty of the Recorder, Justice of o
le Peace or Parish Recorder to grant him c
Is warrant accordingly, which shall be ac- p
)mpanied by the affidavit aforesaid. and IL s.
lall set forth unavoidable causes of failure. +,
hen the Auditor shall allow the Assessor a
le amount of the warrant. n
SEC. 40. Be it further enacted, etc. That n
any person elected or appointed to the s.