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

it's boundaries; il it have no name, OF the name
it shall be designated By It's boundaries Alone In
all cities. towns or vllaeeA II shsn be the duty Of
the assessors to designate the number OF the lot
cordng to the plan of suchcties towns or villages,
according to the plot Or plan Of the squares de.
sippating By what particular plot or. plan. II no
plot or plan 10 known of any city, town or vii.
lage, or square within the same, IL shsl be lawful
for the assessor to describe it b. boundaries Of
cases the dimensions. The assessments in incor.
porsted towns and villages shall be in separate
columns, and shall designate the name Of the street
| in which the lots front.
SEC. "a. BE IL further enacted, etc., That they
shall set In separate column the owners
name, If known; the description of the tract or
| lot ss directed In the case of other lands, and
shall place them in separate columns, whether
the same be in cities, towns or villages.
SEC. Is. BE II further enacted, etc.. That 10
| case the owner, occupant, or agent of the pro-
perry subject to tax, be absent when the assessor
applies for list of his property, it shall be his
duty to leave written or printed notice Of his
| application with person over the age Of fourteen
years, leaving (lisDg) at the place requiring the
attendance Of such absent persons at some con-
venient time and place, in the parish or assess
ment district to be designated in the notice with
bis list Of property, and in case of his failure to
attend at such time and place, the assessor shall
| proceed as hereinafter provided. L
Sec. 70. Be IL further enacted. etc., That the
/ y,
moneyed or stock corporation, whether incorpo-
rated by this State or any of the United States or
by a foreign government, shall, on or before the
first day of March in each year, make and deliver
TO the assessors, one Of them, of the parish in
which such company is liable to be taxed accord.
| ing to law, written statement specifying under
| oath:
First-Tbe real estate, If any, owned by such
company, when the same is situated in this State
| Second-The capital stock actually paid in and
not vested In real estate.
Tbird-The place of its principal business, or
where its principal operations are carried on, in
which, II is liable to be:taxed.
| SEC. 80. Be ii further enacted. etc.. That the
assessor shall enter all Incorporated companies
| from which such statements shall have been re.
| ceved by them, and the property of such compa-
MES In the assessment roll in the following man
ner: In the first column they shall enter the name
| of the company liable to taxation on its capital
| or otherwise; in the second column the quantity
Of real estate owned by the company and situated
| in their parish in the third column the actual
value thereof estimated as in other cases In the
| fourth column its capital stock paid in, and its
value, Ito be ascertained by the assessor by the
sales Of its stock or in any other manner, and not
vested IN real estate situated within the State and
then belonging to it, in the fifth column they shall
put the aggregate value for which the company is
liable to be taxed, which value thus ascertaned
shall be levied, except as provided by law.
| SEC. 81. BE II further enacted etc., That when
the company is not Incorporated in this State, but
uOillk Dusiucse al agent, Shall De SUD-
ject to all the provisions of the preceding section
except that IL shall not be assessed on its capital
stock, but shall be assessed on all its property
owned, held or due in this State whether it con-
ssts In real or personal estate, money, bills of ex
change, bonds, notes or accounts, or other evil
| dences of debt.
Sac. 80. BE further enacted, etc., That il
sny person shall fail or refuse 10 give list of his
above provided, he shall assess the property of
such person according to his knowledge, and the
best information he can obtain in relation to it.
6Ec. SO. Be IL further enacted, &C., That the
assessors shall complete three fair copies of their
assessment rolls on or before the first Monday in
december, In each and every year, and shall affix
10 each certificate under their hands and seals,
to be certified by sfdavits TO be taken before any
justice Of the peace. in the following words:
/, A. B., do solemnly swear or affirm, that L
have set down in the above assessment roll the
names of all the taxable persons residing within
my parish or assessment district, and all the real
estate or other taxable property situated and be-
ing In the parish or district las the case may beg.
according to the best of my information; and the
said assessment roll contains true statement of
taxable personal estate of each person named in
the roll, as sscertained by the affidavit of such
person and that have, in ell cases when prac-
ticable, Intercepted on oath or affirmation each
person marked in the rolls and assessed for
property, In the form provided by law.
SEC. "a. Be IL further enacted. etc., That the
assessment rolls thus certified shall, on or be-
by the Board of Assessors in the city of New
Orleans to the recorder of the district In which
the district 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 first section Of this act,
and the respective officers with whom the rolls
shall be lodged shall ind0rse upon them the time
when they were received. The assessors and
Board Of Assessors shall Immediately give notice
by advertisements in the paper authorized TO pub
sh judicial advertisements. posted in at least two
public places In each parish 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 person aggrieved by such as
seesmept may appeal and have the same cor
rected If found incorrect.
SEC. 35. Be IL further enacted, etc., That any
person conceiving himself aggrieved by any assess
ment may, within thirty days after 1t shall have
been delivered and as 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 full power and authority to
correct errors but he shall in no case reduce the
amount Of any assessment without first notifying
the assessor of his parish district of such claim
and it shall be the duty of such assessor, before
the expiration of the time for closing said assess.
ment roll, to examine such application, and con-
fer with such recorder or justice on the correct.
ness of the claim. II any omissions are discov-
same may also be corrected.
SEC. SO. Be ii further enacted. etc.. That after
the expiration of the thirty days the recorder,
justice or parish recorder shall cause to be set
down In an additional column in each of the copies
the amount of taxes assessed to each taxpayer az
State taxes, and In another column the amount
assessed to bin for parish purposes.
They shall retain one of the copies among the
records Of their Offices, and shall forward 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 a 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 collection,
nor deliver the roll, to any person who may have
been previously charged with the collection of
public money, until be shall exhibit discharge
from the proper officer of the State.
; The amount of rolls thus delivered shall be
charged against the collector. which be shall be
presumed TO have collected at the period when
required by law to make his final settlement with
the State treasurer. For the services required of
the justices Of the peace or parish recorder by
this section he shall receive such compensation as
the police jury may determine.
SIC. 81. BE IL further enacted. etc., That every