The Bossier banner. [volume] (Bellevue, Bossier Parish, La.) 1859-1952, 1869-07-03
Rates and Objects of TGTatiOn.

lives VI Gu0 oGdUO vi LOuISldIId. III
General Assembly convened, That
an annual ad valOrem tax of one
quarter of one per centum shall be
levied upon the assessed cash val
ue of the movable and immovable
property in the State, for the pur-
pose of supporting the govern
ment of this State, to pay the
public debt and promote the pub
lie interest thereof; said tax to be
levied upon the following proper
ty:
1st-Alllands and lots of ground
lying within this State, owned or
claimed by any person or corpora
ton, whether patented or not, in
Guiding in the assessment thereof
the value of all houses, fixtures
and improvements of every kind
or value thereon or affixed thereto,
all machinery, neat cattle, horses
and mules when attached to and
used on a plantation or farm.
2d-All horses, mares, geldings,
mules, jacks, .jennies and neatcat-
tie when not attached to and used
on plantations or farms, and as
sessed in the value thereof.
3d-All carriages or vehicles,
whether with two or four wheels,
kept for pleasure, use or hire.
4th-Shares of stock or interest
in steamboats,, ships, brigs, schoon-
ers and all other water craft,
whether at home or abroad.
5th-Allmoney loaned or in pos
session.
6th--All capital invested orem-
ployed each year in trade, traffic,
merchandise or any kind Of com
merce, or other business.
7th-Upon all products Of the
State.
8th-The property of whatever
kind of all corporations over and
above their capital stock; and all
money and funds held by any
such corporation in trust or on de
posit, or by persons in trust or Oh
deposit for persons or corpora
tions other than citizens, or cor
porations of this State, and used
in trade or commerce for the ben
eft of such persons or corpora
tiOns.
9th--The capital stock Of al
banks or corporations doing busi
ness in this State, not expressly
exempted from taxation by theil
charters granted by this State
also from each foreign insurance
company, or insurer, not charter
ed by this State and transactins
an insurance business herein, ;
tax of one per centum upon th,
gross amount of the premiums
earned each year from policies is
sued through agencies in th,
State.
Property Exempted from Taxation
Sec. 2. Be it further enacted
ETC., That the following propert,
shall be exempt from taxation:
1st-Alllandsand lots of groun'
with their buildings, improve
ments and structures thereon, AM
all other property belonging t
the United States, to this State
or any parish in this State.
2d-Colleges, schoolhouses, am
other buildings, for the purpoS
of education, and their furniture
apparatus and equipments, an
the lots thereto appurtenant an
used Herewith, so long as actua
ly used for that purpose only.
3d-Public hospitals, asylumt
poor houses and all other charits
BILE institutions for the relief of il
digent and afflicted persons, an
| the lots appurtenant, with all thei
furniture and equipments, so Ion
as the same shall be actually use
for that purpose.
4th--Churches, chapels, COZ
vents, and other public building
for religious worship, with the
furniture and equipments, and th
lots OF ground thereto appurtenaI
Z, and used Herewith, so long &
the same shall be actually use
:, for that purpose only.
b 5th-Cemeteries and graveyard
set apart and actually used fl
the purpose of interring the dea
Persons, Grades, Professions an
Occupations Subject to Taration
Sec. 5. Be it further enacte
D etc, That there shall be levit
and collected an annual amour
as a license.
$, 1St--From each and eve,
butcher or market dealer of al
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