The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-06

taxation, shall be assessed in the parish in
which the principal office or place of trans
acting the financial concerns of the COM
pany shall 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 in which its agents sh IL keep their
place of business
Sec %. Be it further enacted, etc, That
each assessor appointed for the city of New
Orleans, and the tax collectors appointed
for each of the parishes, shall proceed, BY
diligent inquiry, between the first day Of
February and the first day of July of every
year, t" ascertain the names of all the ins
habitants Of their respective parishes, who
are taxable for licences or for property, or
for both, and also to obtain description Of
all the taxable property within the same
And to these ends and purposes said asses
sors and tx collectors shall, without
delay, serve on each of the taxpayers of
their respective parishes or districts, d
written or printed notice, containing an
enumeration Of all the the objects oftaxation,
both real and personal, as fixed by law, and
requiring each taxpayer SO notified to fill up
the blanks in said notice with such of the
objects Of taxation aforesaid as he possesses
or has under his control, and to give the
value Of each Of said objects of taxation.
and to make a declaration over his or her
signature to the correctness of the state
ments so made. declared and signed And
such statement, so filed declared and
signed, shall be returned to the said assessor
Or lax collector, as the case may be, on or
before the first day of July following the
service of such notice.
Sec "a. Be it fLrther enacted, etc, That
each assessor in the city of New Orleans
and each tax collector in the other parishes
of the State, in order to aid him in a~cers
tanning the taxable property in his assess
ment district or parish, is authorized to in
1errogate upon 9th or affirmation, each
and every tax paying inEabitant of his as
.sessment district or parish, as the case
may be, relative to all the objects Of taxa
ton described by law, liable to taxation, in
his possession or under his control in any
manner, ard each person is required to
fill out and return the notice hereinbefore
set forth to the assessor of his asses ment
district, or the tax collector of his parish,
with an exact list Of such objects Of taxa
ton in his posses ion, by whatever title he
may hold the same and the Whole of said
lists shall be carefully stitched or bound
together, and >hall be deposited with the
descriptive or assessment rolls, as herein
after provided for, in the Offices of the par
ish recorders hose for the city of New Or
leans in the office of the Board of State AS
SCISSORS ard the Auditor of Public Accounts
is hereby authorized and required to pre-
pare and farnish 10 the assessors and tax
collectors all blanks necessary to the per-
formance of their duties as herein prescribed.
The tax collectors for the city of New Or
leans may appoint one or more deputies, who
shall have authority to canvass their res
pectiye districts in order to ascertain who
are pursuing trades, occupations or callings
upon which a 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 anv such person who shall refuse to
answer, or shall answer falsely; shall be sub
ect to a fine Of fifty dollars, collectabe be-
fore any Justice of the peace in the city Of
New Orleans. for he benefit of the Charity
Hosrital, ard the tax collectors throughout
the State shall be authorized to appoint
one or more deputies to assist them in the
Performance of theft duties, and all such
tax collectors shall be responsible for the
acts of their deputies.
SEC. 25. Be it further enacted, etc, That
the declaration to he made by each tax-pay.
ing inhabi'ant shall be in the following
words: ~, \. B., do solemn1y declare that
the foregoing list by me made out and
signed, contains correct statement of ali
the objects of taxation as fixed by law,
whether movable or immovable, corporeal
or incorporeal, Of which [ am possessed,
either in my own ght or as executor, tu-
tor cnra ator. trustee administrator or agent
for others, aid that the capital of every
kind by me employed in trade, does not
exceed the sum of---dollars, according
10 the statement list which has been ex-
hibit-d to me- .(Signed) 1~s A. B.
Biz the tax collectors Or assessors shall
NOT be bound bv such lists, when in their
Judgment they are incorrect but shall use
all means in their power to obtain correct
list r..s,.4 .s =. 4
Sec. 26. BE it further ENACTED, etc, That
if anv person shall fail or refuse to give
list nf his property after the tax collector in
any parish, or the assessors in the city Of
New Oleans, shall have applied for it as.
above ,provi ed, the assessor or collector
shall describe the property of such person
according 20 his knowledge, and the best
information he can obtain in relotion to 1t;
and any description of property made BY
the assessor or tax collector in default Of
the tax payer TO f,rish description there
Of, as aforesaid, or to correct the same when
the assessment roll is open for public in
spection, as hereinafter provided, shall be
valid in law against such taxpayer, any
error therein to the contrary notwithstand-
ing ...., . g. ..- a ....
SEC 27. 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 property that NAV be
assessed hv each Of the assessors compos.
ing the board. ard shall make separate
roll for each representative dis
trict, and state the number of the lots in
each sqnare, and the streets The said lots
front on. ~ rs-- gi%
Sec. %. Re it further enacted, etc, That
if track fract) or lot of land, or other prop-
ertv. sh Il be omittedfn the assessment ofone
Or more years, such emission, when discoy-
cred. shall be assessed for the years during
which it was omitted, without penalty or
interest. in the assessment for the current
year, By the persons authorized to make the
assessment.
SEC. o. Be It further enacted, etc, That
The Auditor of Public Accounts shall fur
nish to the tax collector in each parish,
Or in the city Of New Orleans, to the, assess
Or in each assessment district, blanks or
rolls in which shall be set down in separate
81, II, e 49,