New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-03-15

the duty of the police jury Of each parish to
nrocure. at the expense of tho parishes
from the original records OF
the United States surveys, y correct map,
properly authenticated, of each and every
township, and part of a township. contained
in each parish, with approved field notes OF
the same, duly certified by the proper officer.
Said map and field notes shall be bound IN
a substantial volume, and shall be deposited
with the recorder Of the proper parish, anu
be accessible to the parish surveyor, when
called upon to make surveys, as well as 10
the tax collector when preparing his
descriptive rolls for the assessment OF
taxes. -
SEC 49, BE it further enacted, etc., That
if the land to be assessed be a tract or lot
known by name, or If the owners name
be known, it shall be designated by these
particulars, and by its boundaries; II IT
have no name or the name be unknown, IL
shall be designated by its boundaries alone
In all cities, towns or villages it shall be
the duty of the assessor or tax collector to
designate the number of the lot according
to the plan of such city, town or village,
according to the plat or plan OF the squares
designated by that particular plat or plan
If no plat or plan is known OF any city,
town or village. or squares WITHIN the
same. it shall be lawful for the tax collector
or assessor to describe it by the boundaries OF
streets within which it is situated, giving
in such cases the dimensions; the assess
shall be in separate columns, and shall
designate the name of the street OH which
the lots front.
SEC. 3d. Be it further enacted, etc, That
if the name of the owner OF any tract OF
land, or any city or town lot, shall be rnl-
known, the word unh,n0wn shall be en-
tered in the column Of names opposite said
tract or lot.
SEC. 3D. 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 April i'll
each year. make and deliver to the assessor
of the assessment district, or to the tax col
lector Of the city or parish in which each
company is liable to be taxed, according to
law. a written statement, specifying under
oath:
First-The real estate, if any, owned by
such company, when the same is situated in
this State.
Second-The capital actually paid in or
employed in. iss fee in. and not invested in
real estate.
Thrd-The place of its principal business,
or where its principal operations are carried
on. in which il ia liable to be taxed.
SEC 81 BE it further enacted, etc, That
the tax collector and assessor shall enter
all Incorporated companies from which
statements shall have been received, and
the property Of such companies. in the as
sessment rolls. in the following manner:
They shall enter in the first column the
name of tho company liable to taxation on
its capital or otherwise; i'll the second col
umn the quantity of real estate owned by
the company. and situated i'll their parish
or district: in the third column the actual
value thereof estimated as i'll other cases:
in the fourth column its capital or employed
stock paid in, and its value to be ascer-
tanned by an inspection of the books OF the
companX. which inspection will be made by
the BoaM of Assessors; i'll the fifth column
they will put the aggregate value for which
the company is liable to be taxed, which
value thus ;scertaned will constitute the
amount on which the tax of such corpora
ton will be levied as is provided by law.
SEC 30. Be it further enacted. etc, That
in case the owner or occupant OF any prop
erty in this State be absent, reside out ot
the State. or is unknown to the assessors
in the city of New Orleans, or to the tax
collectors in the respective parishes of this
State. and does not appear in person or by
some authorized agent within the proper
time to render il list of his property, us pro
| yided for in this act, such property shall be
| listed for taxation. and valued by those
whose duty it is to do SO by this act. ac-
| cordinc to the best information accessible
| to them.
SEC 81. Be it further enacted, etc, That
| all licenses or taxes assessed by law on the
| property of any person, firm, company OF
| corporation. are hereby declared a lien and
! privilege on the movable and immOvab!t
| property of such person. firm. company OF
| corporation for his or their entire license OF
tax any alienation thereof or incumbranct
thereon notwithstanding. until the same be
| fully paid and such lien and privilege shall
exist in favor of the State for the amount o.
! the State taxes assessed. and in favor of the
parish for the amount of the parish take:
assessed. together with the penalties pre-
| scrbed by law in default of punctual pay
ment, and all lawful costs and charges: ant
they shall be paid by preference over al
other liens, privileges. mortgages and IN
cumbrances.
SEC. 80. BE it further enacted, etc. Tha
| all licenses or taxes imposed. under thu
provisions of any former revenue act, an,
not collected within ninety days after thu
PRONUNCIATION of this act. shall be collected
in accordance with the provisions OF Thu
act, together with the penalties and for
FIXTURES herein imposed: and the privilege
OF the State for such taxes or licenses shall
not be barred by any prescription what
| ever; provided, that this section shall no
apply to the collection of the taxes usual,
denominated the lone per cent tax ant
the convention tax" which shall be col
lected in accordance with existing law
relative thereto.
SEC 80. BE it further enacted, etc, Iha
the assessors i'll the city of New Orleans
and the tax collectors in the rcspectiv
parishes of this State, shall complete thel
descriptions of all the taxable property o
their respective assessment districts
parishes, on or before the first day of Au
gust of each year, and shall at1iX to 1t al
affidavit made by them and sworn to be
fore justice of the peace or parish judge
i'll the following words, to wit:
Il, A. b., do solemnly swear or affirm
that have set down in the assessment
rolls the names of all the taxable person
residing within my assessment district o
parish, and all real estate or other taxabl
property situated and being in my assess
ment district or parish, as the case ma
be. according to the best of my infOrms
ton, and that l have used all legal mean
provided to secure the necessary inform;
ton: and that the said assessment roll cor
taius a true statement OF the taxable pei
sOnal estate of each person named in til
roll, as ascertained by the declaration q
: affidavit of such person, or by such Othe
means as were in my power; and that
have, in all cases where deemed necessary
Intercepted, on oath or affirmation, eac
person marked in the rolls, to be assesse
for property, in the form and manner prt
vided by law"
Said assessors of the city of New o.
leans, or tax collectors Of the other parishe
of the State, shall deposit said rolls wit
the Board OF Assessors for the CITY Of Ne,