The Opelousas journal. [volume] (Opelousas, La.) 1868-1878, 1871-05-06
Laws of the State of Louisiana.
PUBLISHED BY AUTHORITY.
No. Ae. .
AN ACT

~ O. ~
AN ACT
| To provide revenue, to levy and collec
taxes, to grant and collect licences, tt
prescribe certain penalties and torteltures
to provide for the creation and removal Q
revenue officers, and to define their duties
to punish certain crimes and misdemean.
ors, to create liens and mortgages in ia
vor Of the State in certain cases, to regu'
late the manner of the payment of mon
eys from the treasury, to prescribe Ger.
tain duties Of justices of the peace State
and parish officers, to provide for tn.
collection Of back taxes or licences, anC
to repeal all acts inconsistent Herewith.
RATES AND OBJECTS OF TAXATION.
SECTION !. Be it enacted by the Senate
and House of Representatives of the State O
Louisiana in general assembly convened
That an annual ad valorcm tax OF tou1
mills on each dollar of the valuation to1
each year of f'all the real and personal prop
erty in this State. subject to taxation, shall
be assessed, levied and collected in current
moneys for the purpose of supporting the
government Of the State, of paying the
public debt, and of promoting the public
interest SAID Tux to be Levied upon the
following described property:
First--All lands and lots of ground ly-
ing within this State, owned or claimed by
any person or corporation, whether paten-
ted or not, including in the assessment there
Of all houses, machinery, fixtures and i'm
provements of any kind thereon or apper-
tanning thereto.
Second-All horses, mares, geldings
mules, jacks, jennies, all neat cattle, all
sheep. "
Third-All carriages or vehicles. whether
with two or four wheels, kept for pleasure,
use Or hire.
Fourth-Shares of stock or interest in
steamboats,, ships, brigs, schooners, and all
other water craft, whether at home or
abroad.
Flflh--All money loaned or in possession.
Sixth-All capital invested or employed
each year in trade, traffic, merchandise or
any kind of commerce.
Seventh-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
deposit, or by any persons in trust Or on de-
posit for persons or corporations other than
citizens or corporations of this State, and
used in trade or commerce for the benefit
of such persons or corp rations.
Eighth-The capital stock Of all banks
or other corporations doing business in this
State, not expressly exempted from taxa
ton by their charters granted by this
State.
Ninth Household goods, silver plate
and i4welry, and mt chanics and laborers'
tools, to all amount in excess of five hun
dred dollars, in each household.
PROPERTY EXEMPT FROM TAXATION.
SEC. 2. Be it further enacted, etc, That
the following described property shall be
exempt from taxation:
First-All lands and lots of ground with
the buildings, Improvements and other
structures thereon, and all other properly
belonging to the United States, to this
State. or to any parish, city Or incorporated
town in this State. --
Second Colleges, schoolhouses and 9th
er buildings used for the purpose of edura-
ton, and their furniture, apparatus and
equipments, and the lots of land appurtenant
thereto and used Herewith, SO long as the
same shall be used for that purpose only.
Third-The capital stock of literary in
stitutions and of library associations and
public lyceums. 4.
Fourth-Public hospitals, asylnms,
bpoorhouses and all other charitable institu-
tions for the relief Of INDECENT aad afflicted
persons, and the lots Of ground appurtehant
thereto and used Herewith, and all their
furniture and equipments, so long as the
same shall be used for that purpose only.
Fifth-C Churches, chapels, converts and
other public buildings for religions, worship,
with their furniture and equipments. and
the lots Of ground thereto appurtenant and
used Herewith, so long as the same shall
be used for that purpose only.
Siyth-Cemeteries and graveyards set
apart and actually used for the purpose OF
interring the dead.
Seventh-TIousehold goods, silver plate,
ieWselry and mechanics and lahorers' tools
to the amount of five hundred dollars, in
each household. A Hg,s5
PERSONS, TRADES, PROFESSIONS AND occU-
PATIoNs, SUBJECT TO TAXATION.
SEC 8. Be it further enacted, etc, That
there shall be levied and collected an annn-
al amount as license or tax.
First From each male inhabitant over
the age Of twenty-one years. not
attached to 1.-THE army or navy of the United
States, the sum of one dollar, ninety per
cent Of which shall be appropriated exclu-
sively to the support of public schools in
the parish in which the sum is paid, and
the balance placed in the state treasury to
the credit of the Charity Hospital fund.
Second From each wholesale or whole
sale and retail merchant, dealer or trader.
from each Importer or dealer in bar stores,
one hundred dollars from each retail mer-
chant, dealer or trader whose annual gross
receipts do not exceed ten thousand dol
lars. fifteen dollars from each.retail mer-
chant. dealer or trader whose annual gross
receipts do not exceed twenty thousand dol
lars. twenty-five dollars and from each
retail merchant, dealer or trader whose
animal gross receipts do not exceed one
hundred thousand dollars, fifty dollars.
Third From each keeper of ware
house, cotton or lumber yard, or other
place Of storage FOR hire, one hundred dol
lars
Fourth From each keeper Of a livery
stable, feed or sale stable or yard, or livery
and sale stable, with stalls or other accom-
modations for less than fifty head of horses
or mules, TWENTY-FIVE dollars; and from
every sacn keeper, with stalls or other ac,
for more than fifty head Of
horses or mules, fifty dollars; from every
public hack, railway car, dray, or other
vehicle, drawn by one horse Or mule, ten
dollars to- be paid BY the proprietor thereof; ;
from every. public carriage, dray, railway