Le Louisianais. [volume] (Convent, La.) 1865-1883, 1869-08-28

Judgment has leens Wondered ~gai"s. him
herclor, under a penalty Of no, less than five
hundred aud not more gthan one thousand
@t
Src. &. Be il further srac,ed, etc, That
II every parish, Of the State, except the parish
Orleans, there shall be appointed by the
Governor, BY and with the advice aud consent
Of the Senate, one assessor VI taxes for each
SIC. I. BE il further enacted, ETC., That
for the city Of New Orleans, there shall be
by the qualified voters thereof, four
in and for said city. The asscssors
Of the city of New Orleans shall, on the first
Monday of January next, after their election,
procure an office in the central part Of the city
of New Orleans, and shall constitute themselves
into a Board Of Assessors Of the CITY Of New
Orleans. They shall proceed to arp"r,ion the
duties Of assessing the property OF Psrso"s
within the limits Of The parish among them
selves, so as to make the duties as near eqnal
as may be.
Sic. 8. Be il further enacted, etc, That
for the portion of the parish Of Orleans on the
right bank If the Mississippi river, there shall
be elected one assessor by the qualified voters
thereof.
SIC. 9. Be il further enacted, ec,, That
every assessor, before entering upon the dn,'es
Of his office, shall test his eligibility, and take
and subscribe the oath prescribed by the cons'
titu,ion, and shall give bond and secnt''y
according 10 law, in the sum OF five thousand
dollars for The city Of New Orleans, and one
thu "a nd dollars for The other parishes, co"d'-
toned for the faithful performance Of his duties,
SEC. 10. Be i, farther enacted, etc., Thai
property shall be assessed in the pa''sh 10
which i, may be situated. The assessment
rolls shall contain, in separate columns, ''e
quantity Of land in each tract or lot, the guam
| lily uncul,iva,eA, AID the quantity respectively
cultivated in cotton, cane, rice, and com.
SEC. II. Be il, further enacted, etc, Ina
all lands not owned by persons residing 20 I'M
parish where il is situated shall be deno'n'n
a,ed lands Of non.residen,s, and shall be asses
sed as hereinafter provided.
SEC. 70. b.. i, further enacted, etc, Tia
when the line between two parishes divides
,rac, Of land or plantation, il shall be assessed
in he parish where The occupant resides; l
unoccnpied, each paii shall assessed IN tn
parish in which il lies.
SEC. 10 b. il farther enacted, ETC., Tha
every person shall be assessed in the par'si
where he resides when the assessment, is mad
for personal or movable estate, including al
personal estate, in his possession or under hi
control as tutor, curator, executor. agent, o
other representative OF fjnciaty capac''y
unless snrh personal or movable estate he al
,ached to and upon a plantation, in which cas-
I Shall be assessed in the parish where III
plantation or land may lie.
SEC. IA. Be nJuriApr enacted, etc, Tia
real estate Of all Incorporated companies l'"o'
10 taxation shall be assessed in the PARISH F,
which i, may be, in the same manner Is lla
of individuals.
SEC. IS. BE- il further enacted, etc, Thu
all personal estate Of every incorporated co"
pany liable TO taxation, shall be assessed
the parish where the principal office or p'a'
for transac,in. the financial concerns OF III
compony shall be, or If the company have r
sncL Office. Theh IN the par-h- 'ra-ese the nper
,ions Of the company shall he carried on, or
agents shall keep their place Of business.
Src. j. 1.clher knaeled. etc. Hin
!, The assessor elected or appointed in ea'
parish shall proceed by d''ieem inqn''y' b.
wcen the first Monday Of March and the fl
), Monday in September Of every year, to asc'
!, tain the names Of all the Inhabitants OF 'h'
respective parishes, whether taxable Tor lice
a ses or on property, or both, and also oil
3 ,aAabl. property within the same.
SIC. II. Be il further enacted, etc, III
h the Board Of Assessors for the city OF New {
is leans shall, from time 10 time, revise and
the valuation Of the property that may BE-
II sess.d by each "f the assessors composing
board, and shall make a separate ASSESSING
roll for each representative district.
SIC. IS. Be il further enacted, etc, II
o each and every assessor, in order !" aid HIM
" ascer,aining the taxable property wthm
Us parish or assessment, district, is authorized Z
required to inietro.a,e, upon oath or affirm
ed ton, in every instance, each AID every
M paying inhahilant Of his parish or ASSESSING
district, in HE following particulars:
TO All The objects Of taxation Described by
liable 10 taxation, in his possession or nn
sd his co",'o' in any manner, aud each perso'
To required 10 furnish The assessor with an *
No lis, Of snch objects Of taxation in his pos
he sion, by whatever tile he may hold the "a
m. which lists shall be carefully stitched or DO
of and shall he deposited with the assessor
!, rolls in the recorders office. And the And
" Of Public Accounts is hereby an,horiz.,
- prepare and furnish 10 the assessors oil ba
=" necessary to ascertain such objects Of TAXA
SEC. 10. Be il further enacted, ETC., I
10, the oath or affirmation shall be in the follow