New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-04-03

! ING State 70 the amount OF one tQOuSauu
dollars more than the value of the State
taxes in their several parishes, and in favor
| OF the parish, to the amount of the parish
taxes, when recorded according to law; and
! shall be conditioned for the faithful per.
| Torrance of their duties as tax collectors.
SEC. u. Be it further enacted, etc., That
| in case any tax collector or assessor shall
| fail, refuse, or neglect TO give bond aud
| security as above required. within thirty
| days after the date of mis- appointment, his
| otfice shall be deemed vacant, and such
| vacancy shall be Tiled by the Governor. by
| and with the advice and consent of the Sen
| ate, If the Senate be in session, if not, then
the appointment shall be made by the Gov
ernor and continue until the adjournment
| Of the next meeting OF the General Assem-
bly,, or until the successor OF the appointee
shall have been qualified.
| SEC. l6. Be it further enacted, etc, That
| each assessor and tax collector shall, before
| entering upon the duties of his Office, take
and subscribe the oath OF office prescribed
| by the constitution and laws Of this State,
and tile the same with the Auditor OF Pubic
! Accounts.
SEC. II. Be IL further enacted, etc, That
| the Auditor Of Public Accounts shall not
! recognize any tax collector or assessor until
| his bond and oath of Office shall have been
| filed in the office OF the Auditor OF Public
Accounts, and his bond recorded in the
mortgage CtIice OF The parish for which lie IS
| appointed.
| ASSESSMENT OF PROPERTY.
SEC. is. Be it further enacted, etc, That
| property shall be assessed in the parish III
| which il may be situated; the rolls for list
| ing property for assessment shall contain IN
| separate columns the quantity of land in
each tract or lot, the quantity uncultvated
| and the quantity respectively cultivated in
| cotton. cane, rice Or corn. The Auditor or
| Public Accounts may also require the col.
lectors and assessors to furnish such stats-
teal information as he may deem adyanta.
| geous to the State.
SEC. 10. Be it further enacted, etc, That
all lands not owned by persons residing in
the parish il which they are situated shall
| be deHominated lands Of non-residents and
! shall be assessed IS hereinafter provided.
| SEC. 20. Be it further enacted, etc, That
when line between two parishes divides q
tract of land or plantation, it shall be as
| sessed in the parish where the occupant re.
sides: if uuoccupied, each part shall be as
| sessed in the parish in which i. lies.
! SEC. u. Be it further enacted, etc., That
| every person shall be assessed in the parish
in which he resides when the assessment is
made for personal or movable estate, incu-
| ding all personal estate in his possession or
under his control as tutor, curator, eXecu-
| tor or agent, or in any other representative
| or fiduciary capacity.
| SEC. %. Be it further enacted, etc, That
| the property, real and personal, OF all incor-
| porated companies liable to taxation, except
! capital stock, shall be assessed in the parish
in which it may be, in the came manner as
| that of individuals.
| SEC. %. Be it further enacted, ETC., That
| the capital stock not invested III real estate,
OF every incorporated company, liable to
| taxation, shall be assessed III the parish IN
which the principal office or place
| of transactlng the financial concerns OF
| the conpanygshau be, or if the company
| have no such Office, then in the parish in
which the operations of the company shall
| be carried on, or its agents shall keep their
| place Of business.
SEC. "a. Be it further enacted, ETC., That
each assessor appppointed for the parish OF
| Orleans, and the tax collectors appointed for
| each of the other parishes, shall proceed, by
diiigent inquiry, between the first of Feb
| ruary and the first of August of every year, TO
ascertain the names of All the Inhabitants Of
their respective parishes, whether taxable
| for licenses or for property, or on both,
| and also all the taxable property within the
same.
SEC. %. Be it further enacted, ETC., That
| the Board of Assessors for the city of New
Orleans shall, from time TO time. revise and
fix the valuation of the property that may be
assessed by each of the assessors composing
the board, and shall make a separate assess
meut roll for each representative district,
and state the numbers of squares and the
| numbers of lots IN each square, and the
street the said let's front Oh.
SEC g. BE it further enacted, ETC., That
each assessor ia the parish OF Orleans, and
each collector III the other parishes. in order
to aid him in ascertaining the taxable prop
erty in his assessment district or parish, is
| authorized and required to interrogate, upon
oath or affirmation, in every instance, each
and every tax-paying inhabitant of his as
sessment district or parish AS the case may
be, relative 10 all the objects of taxation,
described by law, liable to taxation,in his
possession or under his control III any man
ner and each person is required to furnish
the assessor of his assessment district, or the
tax collector of his parish, with an exact list
of such objects of taxation in his possession,
BY whatever title he may hold the sane,
which list shall be carefully stitched us
bound, and shall be deposited with the de-
scri otive or assessment rolls in the recorders
office and the Auditor of Public Accounts
lie hereby authorized and required to prepare
and furnish to the assessor or collector all
blanks necessary to list such objects OF tax
alton. The tax collectors for the parish of
Orleans may appoint one or more deputies
who shall have authority to canvass the"
[theirl respective district Isl in order to as
certain who are pursuing trades, occupations,
callings upon which license tax is laid by
the third section of this act; such deputies
or canvassers may interrogate any person
as TO whether they have obtained any
license, and any such person who shall re-
fuse to answer, or who shall answer falsely.
shall be subject to fine of fifty dollars,
collectable before any Justice of the Peace
in the parish Of Orleans, for the benefit OF
the Charity Hospital; and the tax collectors
throughout the State shall be authorized 10
appoint one or more deputies for whose acts
| they shall be responsible. -
SEC. o. Be it further enacted, etc, That
the oath or affirmation shall pc IL the 1oI-
lowing words:
Il, A B, do solemnly swear Cor atfirm) that
the foregoing list, by me made out and
| signed, contains correct statement OF Gil
| the objects Of taxation as fixed by law,
| whether movable or irnmovable, corporeal
| or incorporeal, Of which l am possessed,
either in my own right CT as executor, tutor,
| curator, trustee, administrator or agent for
others, and that the capital of every kind
| by me employed in trade, does not exceed
| the sum OF - dollars, according to the
statement list which has been exhibited to
me. So help me God" A. B.
| But the collector or assessor shall not be
bound by such lists, when in his judgment
they are incorrect, but shall use all means
| in his power to obtain a correct list.
| Sec. %. Be it further enacted, ETC., That
| if any person shall fail or refuse to give
| list of his property after the tax collector,
| or in the parish of Orleans, the assessor has
| applied tor it, as above provided, the asses
sor or collector shall describe the property
| of such person according to his knowledge,
and the best information he can obtain in
relation to it.
SEC. 20. Be it further enacted, ETC., That
| if tract or lot of land or other property
shall be omitted in the assessment of one or