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

excepted, shalt he estimated by The Clerk OF
The District Court, the sheriff aud recorder Of
each parish, who are hereby constituted a
board for that purpose. II shall be the duty o.
every assessor 10 render to said board, Oh or
be(ors the first Monday Of September in each
wear, a fair and correct assessment roll, Tor the
purpose Of valuing the property assessen
therein at Its full cash value. Said board being
required u Ak said valuation within thirty days
after having received said roll after which
date they shall return said roll 10 the assessor
for the purpose Of extending The tax and com.
ple,ing the same.
Sec. 81. Be i, further enacted, etc, That
in case the owner or occupant, be absent,
reside out of the parish or be unknown TO The
sssessA.s, aaaA 4nes- NOT appea1 within a proper
time To render a lis. Of the property, as pro
vided in this act, it shall be assessed by The
assessor and valued by The board, according 10
their best Information and if the name Of any
owner Of lands shall be unknown, the assessor
shall enter the land Oh the assessment roll in
the name d., Describing it BY range,
township. section, etc.
SEC. %. Be il further enacted, etc. That
il a ,rac, or lot Of land or other property shall
be omitted in the assessment Of one or mnre
years, when discovered il shall he assessed for
the years during which it was omitted. with.
gu, interest, and also for the current year.
SEC. %. lie it further enacted, etc, That
the Auditor Of Public Accounts shall furnish
10 the assessors IN each parish or assessment
district an assessment roll, in which shall be
set down, in separate columns, the objects Of
%tuxa,ion as fixed by law, the number of acres
of land owned by each individual, and the
number Of acres cultivated by him in sugar,
cotton, rice and corn. |, shall contain adhi.
,ional columns for sugar, molasses, cotton rice
and corn, and ii shall be the duty Of The as
SCISSORS in making their assessments, TO set
down in lis appropriate column the qnantity
of sugar, molasses, cotton, rice and corn made
by each plantation during the past year.
SEC. "a. Be il further enacted, ETC., Tha,
when a person shall be assessed as tutor,
curator, executor, agent, or in nigh, Of his wife
or any other representative capacity, he shall be
assessed as such, with The addition to his name
Of His representative f~dnciary character, and
such assessment shall be carried gu, in a
SEC. 81. Be i, further enacted, etc, Tia,
The lands of non residents shall be- designated
in the sam assessment roll, but in a part
thereof separate from the other assessents, and
-, Tho uu, nrosCrihaI Larnn1or
SEC. 26. Be |, further enacted, etc, Tha,
il the land to he assessed be n ,fac, or a Ii,
known by a name, or if the owners name be
known, i, shall be designated by those par
, ~ticutars. and BY lis boundaries; If il have No
name, or the name be unknown, and II the
owners name. be nnknown, il shall be hssig
mated by its boundaries alone. In all cities
towns or villages, i, shall be the duty of The
assessors 10 designate The number Of the 10
according to the plan Of such cities, towns o
villages; or according 10 the plot or plan Of th!
squares, designated by whn, particular plot o
y plan. II no plot or plan is known Of any city
Town or village, nr square within the same, j
" shall be lawful for the assessor TO describe
= Nv VIC DbNutiNFitS III SiJFt'S "'ihit "i'Ah ~ =
e situated, giving in all cases ,he'dimensions. Tn
o assessments in incorporated towns and village
shall be in separate columns, and shall desic
nate the name Of The street in which The 'o
front.
SIC. 81. Be further enacted, ETC, TIL;
II they shall SET in a separate column the owner
!. name, il known ; the description Of the ,ra'
st or 10, as directed in the case If other land
r. and shall place them in separate Column
'ir whether The same be in cities, towns
n villages.
Nc SEC. %. Be i. further enacted, etc, Thh
in Gaze the owner, occupant, or agent Of Il
at property snbjec, TO tax, be absen, when Il
IT, assessor applies for a lis, Of his property,
hx shall be his duty to leave a written or prints
's' notice Of his application with a person ov
he The age Of fourteen years, living at the plac
mt requiring the attendance Of such abseu, pers'
at some convenient time and pace, in /,
"a, parish or assessment dis,ric, 10 be ~designat
in in the %no,ice, with his list Of property and
his case Of his failure to attend at such time a
nd place, the assessor shall proceed as hereinaf'
provided.
SEC. 90, Be il further enacted, etc, TIL
mi the president, cashier, secretary. or agent
any moneysd or stock corporation, whsiE
:" incorporated by this State OF any Of The Unit
vel States, or by 4 ioreig" government. shall,
; u o. before the frs, day Of March in each ye
sc' make and deliver TO the assessors, or one
es- them, Of the parish in which snch company
me, liable 10 be taxed, according TO law, . writ
M" statement, specifying ""det oath:
eh' FrA-The real estate. il any, owned
such company, when the same is situated
10 this State.
"k' Second-The capital stock actually paid
'on' and not vested in real estate.
hat Thrd-The place Of its principal busin.
ing or where il. principal operations are car,
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