The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1869-07-03

ActIIIC1 VI IL llIO ONAOA y. Acta4AC OC
known, it shall be designated by
those particulars, and by its boun-
daries; if it have no name, or the
name be unknown, and if the Ow-
ners name be unknown, it shall be
designated byits boundaries alone.
In all cities, towns or villages it
shall be the duty Of the State Col
lector to designate the number Of
the lot according to the plan of
such cities, towns or villages, or
according to the plat or plan of
the Squares designated by what
particular plat or plan. If no plat
or plan is known of any city,
town or village Or squares within
the same, it shall be lawful for the
State Collector or Assessor to de-
scribe it by the boundaries of
streets within which it is situated,
giving in all cases the dimensions;
the assessments in incorporated
towns and villages shall be In Sc
parate columns and shall be des-
ignate the name of the street on
which the lots front.
Sec. 36. Be it further enacted,
ETC., That in case the owner, oc-
cupant, or agent of the property
subject to tax be absent when the
State Collector or Assessor APP
plies for a list of his property, it
shall be his duty to leave a writ.
ten or printed notice of his appli-
cation with a person over the age
of IA years, at the place requiring
the attendance of such absent per-
sons, at some convenient time and
place, in the parish or assessment
district to be designated in the no
tice, with his list Of property, and
in case of his failure to attend at
such time and place, the State
Collector or Assessor shall pro-
coed as hereinafter provided.
Sec. 81. Be 1t further enacted,
etc, That the president, cashier,
secretary or agent Of any money
or stock corporation, whether in
corporated by this State or any
OF the United States, or by a for
eign government, shall, on or be-
fore the first day of March in each
year, makeand deliverto the State
collectors or assessors, or one OF
them, of the parish or district in
which such company is liable to
be taxed, according to law, writ.
ten statement, specifying under
oath
First-The real estate, if any,
owned by such company, when
the same is situated in this State;
Second--The capital stock &C,
tually paid in and not vested in
real estate;
Third-The place of its princi-
pal business, or where its princi-
pal operations are carried on, in
which it is liable to be taxed.
Sec. So. Be it further enacted,
ETC., That the State Collector OF
Assessor shall enter all incorpora,
ted companies, from which such
statements shall have beenreceiv-
ed by them, and the property of
such companies in the assessment
roll in the following manner: In
the first column they shall enter
the name of the company liable to
taxation on its capital or other.
wise; in the second column, the
quantity of real estate owned by
the company and situated in their
parish or district; in the third col
umn, the actual value thereof, eS-
timated as in other cases; in the
fourth column, its capital stock
paidin and its value Ito be ascer.
tanned by the Assessor or State
Collector, by the sales Gifts stock,
or in any other manner, and not
vested in real estate, situated with.
in the State and then belonging
to it); in the fifth column, they
shall put the aggregate value for
which the company is libble to be
taxed, which value, thus ascer
tanned, shall be levied, except as
is provided by law.
Sec. 80. Be it further enacted
etc, That all licenses and taxes
assessed by law on the property
OF any person, firm, company OF
corporation are hereby declared 6
lien and privilege on the real pro
perty of such person, firm, compa
ny or corporation for his or theil
entire tax, any alienation Thereof
or incumbrance thereon, notwith
standing; and shall exis tin favor
of the State and parish for the
amount OF taxes assessed, anC
shall be paid by preference to al
mortgages and membranes.