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



mo. 1861 .-.-.-
AN Acrsro PROVIDE A REVENUE FOR THE SUPPORT
OF TIxs STATE GOVERNMENT, AND THE MAsSEH
OF COLLECTING THE SANE.
Rates AND OBJECTS OF TAXATION.
SEcrIEs l. Be ii enacted by the Senate and
House q Representatives Of the state of Louisi
ana iak General Assembly concerned, That an
annual I'd udioran tax of one fourth of one per
centum shall be levied upon the assessed cash
value of 9he movable and immovabe property in
the State for the purpose OF supporting the gov
ernmentsf this State, to pay the public debt and
promotefthe public interest thereof; said tax to
be levieS upon the following property:I
First-FAll lands and lots Of ground lying within
this Stass, owned or claimed by any person or
corporation, whether patented or not, including in
the ASSIGNMENT thereof the value of all houses, Dix
lures ans. Improvements Of every kind or vaIne
thereon, sor affixed thereto, all machinery, neat
cattle, horses and mules. when attached to, and
used on slpIantstion or farm.
Second-All horses, mares, geldings, mules.
Jacks, jelnies and neat cattle, when not attached
and usedpn plantations or farms. and assessed in
the value thereof.
Third. All carriages or vehicles. whether with
two or four wheels, kept for pleasure, use hire.
Fourtb--Shares Of stock or interest in steam
boats, ships, brgs, schooners and ell other water
craft. wbsther at home or abroad. ts.-,r
Fifth-All money loaned at interest.
Sixth-All capital invested or employed each
year in trade, traffic. merchandise, or any kind of
seventI-The capital stock Of all banks or cor.
porations doing business in this State not ex.
pressly exempted from taxation by their charters
granted By this State also from each foreign in
surance company. or insurer, not chartered by
this State, and transacting an insurance business
herein. q tax of one per centum on the gross
amount on the premiums earned each year.
Eighth The property Of whatever kind Of all
corporations over and above their capital stock,
and all money and funds ED by any such corpo-
IN truaf M dano hu in
trust or on deposit. for persons or corporations
other thsS citizens or corporations of this State
and used IN trade or commerce, for the benefit of
such persons or corporations.
PRosERTY EXEMPTED FROM TAXATION.
SEC. abe IL further enacted. etc.. That the
Frst-fl lands and lots of ground, with their
buildings, improvements and structures thereon,
and all otter property belonging TO the United
States. to his State. or any parish 10 the State.
SecoDd--Coleges, schoolhouses and other build
ings for the purpose of education, and their fur.
niture, apparatus and all equipments. aud the lots
thereto appurtenant and used Herewith, 30 long
as actually used for that purpose only.
Third-fublic hospitals asylums poor houses
and all osr charitable institutions for the relief
of indjgen and afflicted persons, aud the lots sp
purtenant, with all their furniture and equipments
so long as the same shall be actually used for that
purpose.
Fourth .Churches, chapels, converts and other
furniture and equipments, and the lots Of ground
thereto appurtenant and used Herewith, so long
as the same shall be actually used for that purpose
only.
and actually used for the purpose Of interrng the
dead.
PERSONS, TRADES, PROFESSIONS AND OCCUPATIONS
,TLl SUBJECT TO TAXATION. I'D
SEC. 8. BE ii further enacted, etc., That there
shall be levied and collected an annual tax
First-From each male inhabitant over the age
of twenty-one years, not attached to the army or
navy Of the United States, the sum of one dollar,
which shall be appropriated exclusively to the
support Of public schools in the parish in which
the sum Is paid
second-From each and every vegetable. fruit
dealer Of any kind, boot and shoe maker, tailor.
barber shop, cupper. bleeder or leecher, and
blacksmith, the sum Of ten dollars as license.
Tbird-From each and every proprietor Of q
every cooper, keeper of storage or carriage
warehouse. contractor or sub contractor working
less than ten hands, from each and every civil
engineer or surveyor, the sum of fifteen dollars as
license.
Fourth-From each and every person keeping
saw mill, sash, blind or cistern mandatory, the
sum of twenty dollars as license.
Ffth-From each and every proprietor of pic
ture gallery where any kind Of pictures are taken
by the action of light from every notary public,
candle mandatory, retail grocery and confec-
tonery stores, where liquors are sold in not less
quantities than an ordinary wine bottle or quart,
the sum of twenty five dollars as license.
Sixth From each and every contractor or sub
contractor, employing more than ten hands, les
sees of the revenues Of all markets, proprietors
OF foundry or machine shop, stevedore, ship or
steamboat agent; from each and every physician
vate hospital, and from each and every keeper of
a carriage warehouse, the sum of thirty dollars as
license. =, ..a.'
seventh-From each and every attorney and
counsellor at law, spothecary or druggist, under
taker. from every keeper Of beer saloon, where
no spirituous liquors are sold, on each and every
billiard table or bowling alley mot kept for the
exclusive use OF the owner or his family. pistol
gallery, job boat, factor from each and every
person keeping planning mill or livery stable, sale
stable or retail grocery, and from each and every
keeper Of q lumber yard. or carriage warehouse,
from each and every auctoneer, the sum of fifty
dollars as license. ..
Eighth From each and every keeper Of a
brewery, restaurant, coffeehouse, barroom or cab
aret, every sdjuster of averages, wholesale mer.
chant or trader, commission merchant or broker,
and every merchant doing both Q wholesale and
retail busiDess. every fortune-teller astrologer,
clairvoyant or spiriiualist. every proprietor of
cotton pickery. from each and every keeper of
molasses refinery. menagerie or museam, express
company or agency, the sum OF one hundred dol.
lars as license.
Ninth-From each and every pawnbroker and
lender of money on deposit, every keeper of
race course or cockpit theater. circus or amphi.
theater. and each and every proprietor of cotton
press or junk shop. the sum of two hundred and
fifty dollars as license.
lenth-From each and every proprietor Of
distillery Of spirtuous liquors alcoholic liquors.
FIR IN every exchange dealer or money broker, the
sum Of five hundred and fifty dollars as license
provided that nothing herein contained shall be
construed to apply to proprietors of disteries