The New Orleans crescent. [volume] (New Orleans, La.) 1866-1869, 1868-11-05

| time such person or corporation shall commenc,
to carry out, purEue or practice any OF sucl
e Of SsS u
forfeit and pay to the State sum OF money no
lees than two hundred and fifty, nor more thai
one thousand dollaFs. besides the tax to whicl
such person or corporation may be liable. and
throughout the State, upon informstion from TIL
state auditor or tax collector, to on behalf O
the State for the recovery Of the tax and fines i'm
posed by this section, such power or corporation
| falling to comply with the provisions of th
4 law.
SEC. s. Be further enacted. etc.. That ne
| person or corporation shall be licensed or per
mitted to carry on or practice any of the
trades, professions or occupations hereinbefors
enumerated. and shall be Indebted to this State
for the tax, license on commissions levied by thii
or other existing laws upon such trades, profes
sions or occupations. and who shall have refused
or neglected to pay the same, after the final judg
ment has been rendered against him therefor. un.
der penalty Of not less than i've hundred and
not more than one Thousand dollars.
SEC. g.. BE u further enacted. ETC., That In
every parish of the State, except the parish Of
nor, by and with the advice and consent of the
Senate, one assessor of taxes for each parish.
SEC. z. Be ii further enacted etc., That for
the city of New Orleans there shall be elected by
the qualified voters thereof four assessors 10 and
for said city. The assessors of the city of New
next. after their election, procure an Office In q
central part of the city Of New Orleans, and
shall constitute themselves into Board of Asses.
sors of the city of New Orleans. They shall pro.
coed to apportion the duties of assessing the
property of persons within the limits OF the parish
among themselves, so as to make the duties as
near equal as may be.
SEC. 8. Be 1t further enacted, etc., That for
that portion Of the parish of Orleans on the right
bank Of the Mississippi river, there shall be
elected ono aaseeaOr nv the uualifiad vofpra
thereof.
SEC. Q. Be IL further enacted. etc., That every
assessor, before entering upon the duties of his
Office, shall test his eligibility, and take and sub
scribe the oath prescribed by the Constitution.
and shall give bond and security according to
law, in the sum of five thousand dollars for the
city of New Orleans and one thousand dollars for
the other parishes, conditioned for the faithful
performance of his duties.
SEC. 10: Be ii further enacted. etc.. That
property shall be assessed In the parish in which
1t may be situated. The assessment roll shall
contain, In separate columns, the quantity of land
in each tract or lot, the quantity uncultvated,
and the quantity respectively cultivated in cotton,
SEC. IL. Be ii further enacted. etc., That all
lands not owned by persons residing in the parish
where it is situated shall be denominated lands OF
nonresidents, and shall be assessed as hereinafter
provided.
SIC. II. Be IL further enacted, etc., That when
the line between two parishes divides tract of
land or plantation, it shall be assessed in the
parish where the occupant resides if unoccu-
pied, each part shall be assessed in the parish in
which it lies.
SEC. Is. BE Il. further enacted. etc.. That every
person shall be assessed in the parish where he
resided when the assessment is made for personal
or movable estate, including all personal estate in
his possession under his control tutor, cura.
tor, executor, agent or other representative or
fduciary capacity, unless such personal or nova.
BILE estate be attached to and upon plantation,
in which case it shall be assessed in the parish
where the plantation or land may lie.
Sec. IL. Be IL further enacted, etc., That real
estate of all incorporated companies liable to tax
alton shall be assessed in the parish In which it
may be, in the same manner as that of indivd
uals.
SEC. Is. BE 1t further enacted. etc.. That all
personal estate of every incorporated company
liable to taxation shall be assessed In the parish
where the principal Office place for transacting
the financial concerns of the company shall be, or
If the company have no such office, then in the
parish where the operations Of the company shall
be carried on, or its agents shall keep their place
of business.
SIC. l6. Be 1t further enacted, etc., That the
assessor elected or appointed in each parish shall
proceed by diligent inquiry, between the first
Monday of March and the first Monday of Septem-
Der Of every year, to ascertain the names of all
the inhabitants Of their respective parishes, whe-
Their taxable for licences or on property, or both,
and also all the taxable property within the same.
SEC. IL. Be Il further enacted. etc.. That the
board of assessors for the city of New Orleans
shall, from time to time, revise and fix the valua-
ton OF the property that may be assessed by each
of the assessors compo sing the board, and shall
make a separate assessment roll for each repre-
sentative district.
Sec. Is. Be IL further enacted, etc.. That each
and every assessor, in order to aid him in ascer.
tanning the taxable property within his parish or
assessment district is authorized and required to
interrogate, upon oath or affirmation. in every in.
stance, each ard every tax-psying inhabitant of
his parish or assessment district, in the following
particulars:
All the objects of taxation described by law
liable to taxation, IN his possession or under his
control In any manner, and each PERSONS required
to furnish the assessor with an exact list of such
objects of taxation in his possession, by whatever
title be may hold the same, which lists shall be
carefully stitched or bound, and shall be deposit
ed with the assessment rolls In the recorders Of
fee. And the auditor OF public accounts is here.
by authoized to prepare and furnish to the asses
sors all blanks necessary to ascertain such objects
Of taxation.
Sac. Is. Be it f,utter. enacted, etc., That the
oath or affirmation shall be in the following
words tanr l- TIUfa
al, A. B., do solemnly swear or affirm, that the
foregoing list, by me made out and signed, con.
tsDs correct statement OF all the objects of
taxation, as fixed BY law, whether movable or
immoyable, corporal or incorporesl, of which |
am possessed, either In my own right or executor,
tutor, curator, trustee administrator or agent for
DINERS, ana that the capital OF every kind by me
employed In trade does not exceed the sum of
- dollars, according to the assessment list
which has been exhibited to me. So help me
God"
SEC. 20. Be IL further enacted. etc.. That all
real and personal estate subject to taxation
throughout the State, the parish of Orleans ex
cepted. shall be estimated by the clerk of the
District Court, the sheriff and recorder of each
parish, who are hereby constituted board for
that purpose. II shall be the duty Of every as.
SCISSOR to render to said board, on or before the
first Monday of September in each year fair
and correct assessment roll, for the purpose of
valung the property assessed therein at its full
cash value. Said board being required to fix
said valuation within thirty days after having re.
ceived said roll after which date they shall re-
turn said roll TO the assessor for the purpose of
extending the tax and completing the same.
SIC. 81. Be ii further enacted. etc.. That 10
case the owner or occupant be absent, reside out
Of the parish or be unknown to the assessor and
does not appear within proper time to render a
list OF the properly, as provided 10 this act. it
shall be assessed by the assessor and valued by
the board, according to their best information;
arr If the name of any owner of lands shall be
unknown, the assessor shall enter the land on the
assessment roll in the name of -, describing
il by range, township, section, etc.
SIC. %. BE az further enacted, etc.. That
-