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

SEC 10. Be it further enacted, ETC., Phs
all personal estate of every Incorporates
company liable to taxation, shall be assess
ed III the parish where the principal offic
or place for transscting the financial con
Germs Of the company shall be, or II HI
company have no such office, then in tn
parish where the operations Of the compan,
shall be carried on, or its agents shall keel
their place of business.
SES. l6. Be it further enacted, etc., ThR
the Assessor elected or appointed in eacl
} parish shall proceed by diligent inquiry
between the first Monday of March aud thu
first Monday in September of every year, t.
ascertain the names of all the iDhabitanti
OF their respective parishes, whether taxa
Die for licenses or on property, or both, snt
also all the taxable property within tbs
sane.
: Sec. II. Be it further enacted, etc, That
the Board of Assessors for the city of New
Orleans shall, from time to time, revise and
hx the valuation of the property that may
be assessed by e ch of the Assessors com
posing the board, and shall make separate
assessment roll for each Representative
District.
SEC. Is. Be it further enacted, etc, That
each and every assessor, in order to aid him
In ascertaining the taxable property
within his parish or assessment district il
authorized and required to interrogate,
upon oath or affirmation, in every instance,
each and every taxpaying inhabitant of his
parish or assessment district, in the follow.
ing particulars:
All the objects of taxation described by
law liable 10 taxation, in his possession or
under his control in any manner, and each
person is required to furnish the assessor
with an exact list of such objects of taxation
In his possession, by whatever title he may
| hold the same, which lists shall be carefully
stitched or bound, and shall be deposited
/ with the assessment POLLS in ba
| ohice. And the Auditor of Public Accounts
is hereby authorized to prepare and furnish
| to the assessors all blanks necessary to as
certain such objects of taxation.
SEC. 10. Be it flu ther enacted, ETC., That
the oath or affirmation shall be in the fol
lowing words:
81, A. B., do solemnly swear or AFFIRM
that the foregoing list, by me made out and
signed, contains correct statement of all
the objects of taxation, as fixed by law,
whether movable or immoyable, corporal
or incorporeal, of which l am possessed,
either in my own right or executor tutor,
curator, trustee, administrator or agent for
others, and that the capital of every kind
oy 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.n
Sec. 20. Be it further enacted, etc., That
all real and personal estate subject to taxa
ton throughout the State, The parish of
Orleans excepted, 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. It
shall be the duty Of every assessor to render
10 SAID board, on CO before the first
Monday of September in each wear.
a fair and correct assessment roll,
for the purpose of valuing the property
assessed therein at its full cash value. Said
moi - q :
within thirty days after having received
said roll; after which date they shall return
said roll to the Assessor for the purpose of
extending the tax and completing the
same.
Sec. q. Be it further enacted, ETC., That
IN case the owner or occupant be absent.
reside out OF the parish or be unknown to
inc Assessor and does not appear within
proper time to rendera list Of the propertv
as provided IN this act, ii shall be assessed by
the Assessor and valued by the Board ac-
cordIng to their best information; and if the
name of any owner of lands shall be nm
known, the Assessor shall enter the land on
The assessment roll in the name of -,
a scrioing 1t by range, township, sec.
ton, etc.
SEC, %. Be it further enacted, etc. That
If a tract or lot of land or other property
shall be omitted in the assessment Of one or |
more years, when discovered it shall be as
sessed for the years during which ii was
omitted, without interest, and also for the |
current year,
SEC. %. Be it further enacted. etc That
the Auditor of Public Accounts shall fur
nish to the Assessors in each parish or as.
sessment district an assessment roll, in |
which shall be set down. in separate col.
lmns, the objects Of taxation as fixed by law.
he number of acres of and owned by each
nal w and the number OF acres Guilt
'ated by him in sugar, cotton, rice and
,orn. 1t shall contain additional columns
or sugar, molasses, cotton, rice and corn.
md 1t shall be the duty of the Assessors. in
making their assessments, to set down in
is appropriate column the quantity of SUI
5ar, molasses cotton, rice and corn made by
aeh plantation during the past year.
SEC. IL Be it further enacted, etc, That
Vhen person shall be assessed as
utor, curator, executor, agent, or i'll
light of his wife OF any other
capacity. he shall be as
essed as such, with the addition to his
anne OF his representative iduciary charac.
er, and such assessment shall be carried
ut in separate line from his individual
ssessment.
ne lands OF non-residents shall be designa- I
I'd In the same assessment roll, but In a
art thereof separate from the other assess
tents, and in the manner prescribed here
fter. ,
Sec. 26. Be it further enacted, ETC.. That {
the land to be assessed be tract or a lot /
loWn by name, OF If the owners name
KhoWn, IL snail Ue designated by those
articulars, and by its boundaries; if it t
ave no name, or the name be unknown, 6
no II the owners name be unknown, Ii 6
lall be designated by its boundaries alone. t
all cities, towns or villages, it shall be t
he duty OF the assessors to designate the 7
lumber OF the lot according to the plan of I
zen cities, towns or villages, or according c
the Piot or plan OF the squares, designa:- 8
g by what particular plot or plan, If no
OF or plan is known Of any city, town OF t
llage, or square within the same, it shall v
: lawful Tor the assessor to describe il by [
he boundaries of streets within which it ia L
tuated, giving in all cases the dimensions. v
he assessments in Incorporated towns and G
llages shall be in separate columns, and
lal designate the name OF the street in a
hich the lots front. a
SEC. ~; Be it further enacted, ETC., That h
icy snail set In separate column the /
Wner's name, If known; the description of 4
le tract or lot as directed in the case of c
her lands, and shah place them in sepa. /
ne columns, whether the same be in cities, v
WINS or villages. i
SEC %. Be it further enacted etc. That z
case the owner, occupant, or agent of the t
foperty subject to tax, be absent when the b
SCISSOR applies for list Of his property Il
snail beehls duty to leave q written or L
tinted notice of his application with a per- v
n over the age of fourteen years, leaving 8
lving)at the place requiring the attendance {
such absent persons at some convenient b
me and place, in the parish or assessment c
strict to be designated in the notice with 8
S list of property, and in case of his failure I
attend at such time and place, the asses h
z snail proceed rs hereinafter provided.
SEC. 70. Be it further enacted, ETC., That il