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

A~eNAAASa
RATES AND OBJECTS OF TAXATION.
SECTION l. Be itenacted by the Senate an
House Of Representatives OF the State @
Louisiana in General Assembly convened
That an annual dd UdiOreqn tax of one-fourt
Ot one per centum shall be levied upon tn
assessed cash value of the movable and i'm
movable property in the State, for the pun
pose OF supporting the government of thi
State, TO pay the public debt and promot
the public interest thereof; said tax to b.
levied upon the following property:
Flrst-Al lands and lots of ground lyinl
within this State, owned or claimed by any
person or corporation, whether patented OF
not, including in the assessment thereof
the value of all houses, fixtures and i'm
provements of every kind or value thereon,
or affixed thereto, all machinery, neat cattle.
horses and mules, when attached to, and
used on plantation or farm.
Second-All horses, mares, geldings,
mules jacks jennies, and neat cattle, when
not attached and used on plantations or
farms, and assessed in the value thereof.
Third-Al carriagesor vehicles, whether
with two or four wheels, kept for pleasure,
use or hire.
Fourth-shares OF stock or interest in
steamboats,, ships brigs schoOners, and all
other water craft, whether at home or
abroad.
kftn-All money loaned at interest.
.Slxth-All capital invested or employed
each year in trade traffic, merchandise, or
any kind OF commerce.
SoVenth-The capital stock of all banks
or corporations doing business iu this State
not expressly exempted from taxation
by their charters granted by this State; also
nom each foreign insurance company, or
insurer, not chartered by this State, and
transacting an insurance business herein, a
TAX OF one per centum on the gross amount
OF the premiums earned each year.
Elghth-Fhe property of whatever kind of
all corporations over and above their CAPT.
tai stock, and all money and funds held by
any such corporation, in trust or on deposit,
or by persons in trust or on deposit, for per
sons or corporations other than citizens or
corporations of this State, and used in trade
or commerce. for the benefit of such persons
or corporations.
PROPERTY EXEMPTED FROM TAXATION. y
Sec, 2 Be it further enacted, ETC., That
the following property shall be exempt from
First-All lands and lots Of ground with
their buildings, improvements and structures
Ihereon, and all other property belonging
parish in this State, ""S
Second = Colleges, school honses and
other buildings for the purpose of educafinn
and their furniture, apparatus and ali eouip.
ments, and the lots thereto appurtenant ami
used herewith, so long as actually used for
that purpose only.
Third-Public hospitals, asylums. moor
houses and all other charitable institutions
for the relief of INDECENT and afflicted per
sons, and the lots appurtenant, with All
their furniture aud equipments, so long as
the same shall be actually used for that pur.
pose.
Fourth-Ghurches chapels, converts. and
other public buildings for religious worship
Win their furniture and equipments, and
tne loss OF ground thereto sppurtenant and
useu herewith, so long as the same shall be
actuaiiy used for that purpose only.
fiItn = Cemeteries and graveyards set
apart ana actually used for the purpose of
lnterriug the dead
PERSONS TRADES, PROFESSIONS AND ocerPA-
TONS SUBJECT TO-TAxATIoN.
SEC. 8. Be it further enacted. etc. That
mere shall Dc levied and collected an annual
First-From each male inhahitsnt ovor
the age of tWenty-one years, not attached
70 the army or navy of the United State
the sum of one dollar, which shall bs an,
proprlated exclusively 10 the support If
puohc schools in the parish in which the
secOnd-FrOm each and every vegetable.
Hult or nah dealer, coffee or eating stand
or market dealer Of any kind, boot and shoe
MAKER, tailor, barber shop cupper, beeder
or leecher, and blacksmith, the sum of ten
dollars as license.
Th'rd-7From each and every proprietor of
printing Office doing job work, from each
ehn every cooper, keeper Of q storage or
chfriAge warehouse, Contractor OF sub
contractor, working less than ten hauds;
ron each aud every civil engineer or sur.
sstor, the sum Of ffteea dollars as license.
Fourth-frem each and every person
meHeisclory, the sun. Of twenty dollar ~
license ~s'-A's -
fnth-krom each and every proprietor. Of
= ~. W cry whese any kind OF ujc.ures
arr aksn ey the action Of light; RON every
hotsty pubic, penzi9u OF prize uiones
agent' 'a-1efy. soap or cand le Inanufncfors'
sesAu grocery and soaieellenery storbs,