The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1868-11-28

shall be elected one assessor by
the qualified voters thereof.
Sec. 8. Be it further enacted,
ETC., That every assessor, before
entering upon the duties of his
office, shall test his eligibility, and
take and subscribe the oath pre-
scribed by the Constitution, and
shall give bond and security. ac-
cording to law, in the sum of
$4,000 for the city of New Orleans
and $1,000 for the other parishes,
conditional for the faithful per-
formance of his duties.
Sec. 10. Be it further enacted,
etc., That property shall be assess.
! ed in the parish in which it may
be situated. The assessment roll
shall contain, in separate columns,
the quantity of land in each tract
or lot, the quantity uncultivated,
and the quantity respectively cul.
tivated i'll cotton, cane, rice and
corn.
Sec. II. Be it further enacted,
ETC., That all lands not owned by
persons residing in the parish
where it is situated shall be de-
nominated lands of non residents.
and shall be assessed as herein
after provided.
Sec. II. Be it further enacted,
ETC., That when the line between
two parishes divides tract of
land or plantation, it shall be as
sessed in the parish where the
occupant resides; if unoccupied,
each part shall be assessed in the
parish in which it lies.
Sec. Ii. Be it further enacted,
etc, That every person shall be
assessed in the parish where he re-
sided when the assessment is
made for personal or movable es-
tate, including all personal estate
} in his possession or under his con-
J troll as tutor, curator, executor,
agent Or other representative or
fduciary capacity, unless such per-
sonal or movable estate be attach
ed to and upon a plantation, in
J which it shall be assessed in the
parish where the plantation or
land may lie.
} Sec. IA. Be it further enacted,
|, ETC., That real estate of all incOr-
porated companies liable to tax
alton shall be assessed in the par
ish in which it may be, in the
same manner as that of individu-
! ais.
Sec. Is. Be it further enacted,
ETC., That all personal estate of
every incorporated company liable
to taxation, shall be assessed in
the parish where the principle
Office or 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 ofthe compa-
ny shall be carried ON, orits agents
shall keep their place OF business.
Sec. 16. Be it further enacted,
etc., That the assessor elected or
appointed in each parish shall
proceed by diligent inquiry, be-
tween 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, whether
taxable for license or ON property,
or both, also all the taxable prop
erty within the same.
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 fix
the valuation of the property that
may be assessed by each Of the
assessors composing the board,
and shall make a separate assess
ment 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
7 parish or assessment district is
: authorized and required to inter
r rogate, upon oath or. affirmation,
} in every instance, each and every
: tax-paying inhabitant of his par
f ish or assessment district, in the
following particulars:
All the objects of taxation de
| scribed by law liable to taxation
! in his possession or under his con,
t troll in any manher, and each per-
: son is required to furnish the as
: SCISSOR with an exact list OF such
5 objects of taxation in his posses
d sion, by whatever title he may
g hold the same, which lists shall be
= carefully stitched or bound, and
shall be, deposited with the assess
|, tment rolls in the recorders office