New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-04-03
thereof separate from the other assessments,

thereof separate from the other assessments,
and in the manner prescribed hereafter.
SEC. SO. Be it further enacted, ETC., That
real estate or land shall be listed tor taxa
ton in the following manner:
First-The names arranged in alphabet
cal order, of the several persons, companies
or CORPORATIONS in whose names the several
tracts of land other than town property IN
each parish have been listed; and In appro-
pirate columns, opposite eacn name, the de-
scription Of each tract, designating the num-
Der of the lot or section, and the part ihere-
OF, and the township and range listed 10 sucn
name.
Second-The names, arranged IL alpha
betical order, of the several persons, con-
panies Or corporations in WGoee names the
several lots of real property IL such city.
town or incorporated village III the parish
have been listed, and in appropriate columns,
opposite each name, the description OF each
lot listed to such person, company or corpo-
ration shall be given, and sucn description
shall designate the city, town or incorporates
village, the number OF the lot and the part
thereof if part Of lot be listed, the number
of feet upon the principal street, according
to the plan OF such city, town or lnc0rpo-
rated village, Or according to the plat or
plan OF the squares, designating by what
particular plat or plan, il no plat or plan 10
known of any city, town or Incorporated
village or square within the same, 1t shall be
described by the boundaries of the streets
within which it is situated, giving in al
cases lis dimensions.
Thlrd-if the name Of the owner Of any
tract of land or any city or town lot shall be
unknown, the word unknown" shall be
entered in the column of names opposite
said tract or lot.
SEC. 81. Be it further enacted; etc, That,
to enable the collectors of the different par
ishes, other than the parish Of Orleans, to
list the lands not included within the limits OF
any incorporated town or village, as required
by this ACT, it is hereby made the duty OF
the Police Jury of each parish to procure, st
the expense OF the parishes respectively,
from the original records OF tae United
States surveys, correct map, properly
authenticated. of each ard every town
ship, and part OF township, contained
in each parish, with approved held
notes of the same, duly certified by the
proper officer. Said map and field notes
shall be bound in II substantial volume, and
shall be deposited with the Recorder OF the
proper parish, and be accessible to the
parish surveyor, when called upon to make
surveys, as we'll as 10 the tax collector when
preparing his descriptive rolls for the as.
sessment OF taxes.
SEC. 3d. Be it further enacted. etc, That
in the parish OF Orleans it shall DE the duty
OF the Assessor, and in the other parishes Of
the State it shall be the duty of the tax col
hector to make out from the maps and de-
scriptions OF land deposited as part OF the
records of the parishes respectively, and
from such other sources OF information as
shall be in his power, correct ana peril
nept description of each tract and lot OF
real property or land in his district or parish,
and when he shall deem it necessary TO OBJ
tain al accurate description OF any
separate lot Tor tract Of land III
his district or parish, he may require the
owner or occupier thereof to furnish the
same, with any title papers he may have Ill
his possession: and If such owner or oc-
cupier, upon demand made for the same,
shall neglect or refuse to furnish g satistac-
tory description OF such parcel of land or
real property to such assessor or collector,
he may employ competent surveyor to
make out description OF the boundaries
and location there If, and statement OF the
quantity Of land therein; and the expenses
OF such survey shall be returned by such
assessor or collector and shall be charged
On the assessment roll, with the taxes then
assessed, and its payment shall be enforced
in the same manner that the payment of
taxes are enforced by the provisions of this
act, or other law or laws which may be
operative, providing for the same.
SEC. 50 Be it further enacted, etc, That
the president, cashier, secretary or agent OF
any money or stock corporation, whether
incorporated by this State or any Of the
United States, or by foreign government,
shall, on Or before the first day Of March IN
each year, make and deliver to the assessor
of the assessment district, or the tax col
lector OF the parish il which each company
is liable to be taxed, according to law, IL
written statement specifying under oath
First-The real estate, II any, owned by
such company, when the same Is situated
in this State;
Second-The capital stock actually paid
in and not vested in real estate;
Ihird-The place of its principal business,
or where its principal operations are carried
on, in which it is liable 20 be taxed.
SEC. 81. Be it further enacted. ETC., That
the tax collector and assessor shall enter all
incorporated companies, from which such
statements shall have been received By
them, aud the property Of such companies IL
the descriptive or assessment roll in the fol-
lowing manner: In the first column they
shall enter the name of the company
liable TO taxation on its capital or
otherwise; in the second column, the
quantity of real estate owned by
the company and situated in their parish or
district; in the third column, the actual
value thereof, estimated as in other cases;
in the fourth column, its capital stock paid
in, and its value to be ascertained, in the
parish of Orleans, by the assessor, and in
the other parishes OF this State by the tax
collector, by the sales of the stock, or in any
other manner, and not vested in real estate,
situated within the State, and then belong
ing to it; in the fifth column they shall put
the aggregate value for which the company
is liable to be taxed, which value, thus as
certained, shall constitute the amount On
which the tax of such corporation shall be
levied, as is provided by law.
SEC. IS. Be it further enacted, ETC., That
in case the owner or occupant of any prop
erty in this State be absent reside out of
the State, or is unknown to the assessor in
the parish of Orleans. or to the tax collector
in the other parishes OF this State, and does
not appear in person, or by some authorized
agent, within the proper time to render q
list of his property, AS provldad for by this
act, such property shall. be listed for taxa
ton, and valued by those whose duty it is to
do so by this act, according to the best in
formation accessible to them.
SEC. SO. Be it further enacted, etc, That
all licenses and taxes assessed by law on
the property of any person, firm, company
or corporation are hereby declared q lien
and privilege on the movable, and 8 mort
gage on the immovable property OF such
person, firm, company or corporation, for
his or their entire tax, any alienation there
OF or incumbrance thereon notwithstand-
ing, and shall exist in favor of the State for
the amount of the State taxes assessed and
in favor of the parish for the amount of the
parish taxes assessed, and shall be paid By
preference over all other liens, privileges,
mortgages and membranes.
SEC. 40. Be it further enacted, etc, That
should any assessor in the parish of Orleans,
or tax collector in any of the other parishes
of this State, fail or neglect to give a full
description of the lands to be assessed,
designating the same by sections, lots or
parts of lots, acres, boundaries, townships