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

the same, duly certified by the proper Off.
cer Said map and field notes shall be.
bound in substantial volume. and shall be
deposited with the recorder Of the proper
parish, and be accessible to the parish sur
| veyor, whsn called upon to make surveys,
as we'll as to the tax collector when pre-
pairing his descriptive rolls for the assess
ment of taxes.
Sec. 49, Be it further enacted etc, That
if the land t" he assessed be tract or a
lot known by II name. or if the owners
na1ne be known, it shall be designated by
these particulars, and by its boundaries;
| If it have no name or the name be unknown.
it shall be designated by its boundaries
alone. In all cities, towns or villages it
shall be the duty of the assessor Of. tar
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 par.
ticular plat or plan. Ii no plat or plan is
known Of any city, town or Villag', 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 assessments in lnoor-
porated towns and villages shall be in
separate columns, and shall designate the
name of the street On which the lots front,
Sec. 49, Be it further enacted, etc, That
if the name of the owner Of any tract OF
laud, or any city or town lot, shall be. un-
known, the word "unAnocD' shall be en-
tered in the column Of names opposte
said tract or lot.
SEC "a Be it further enacted, etc, That
the president cashier, secretary or agent
of any money or stock corporation, wheth~
er incorporated by this State, or any Of the
| United States, or by foreign government,
SHALL on or before the first day.of April; IN
each year, make and deliver to the assessor
of the assessment district; or to- the taS
collector Of the city or parish in which
each company is liable to be taxed, accord
| ing to law, a written statement, Specifying
uuder oath:
First-The real estate, if any, owned by
such company, when the same is s'tuafef
in this State.
Second-The capital actually paid in. or
employed in, its fee IN; and not invested. IN
real estate.
Thrd-The place of its principal bnsl-
ness, or where its principal operations are
carried on, In which it is liable to be taxed
| SEC. 35 Be il further enacted, etc, That
the tax collector and assessor shall enter
alh 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 the company liable to taxation olf
its capital or otherwise; III the second cor
| nmn the quantity of real estate owned oy
I the company, and situated in their PARISH
or district; in the third column the actuat
value thereof, estimated as in osher cases
| in the fourth column it's capital or employ
ed stock paid in, and its value to be ascer-
tained BY an inspection of the books OF the
company, which inspection will be made
| BY the Board of Assessors; in the fifth
column they will put the aggregate vafne
| for which the company is liable to be taxed,
| which value TINS ascertalned Will consul
tute the amount on which the tax OF such
corporation will be levied as is provided
by law. :, .r..
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 assessors
! in the city of New Orleans, or to the tar
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 list of his property az
| provided for in this act, such property
shall be listed for taxation. and valued by
those whose duty it is to do 80 BY this act,
according to the best information aecessI-
BILE to them =. , m
SEC 81. Be it further enacted, etc, That
all Licensees or taxes assessed by law on the
nronertv of anv person, firm, company or
cornorafion. are hereby declared lien and
nr;r;lece On the movable and immovable
nronerty of such person, firm, company or
cornoration. for his or their entire license
or tax, any alienation thereof or lncum,
brance thereon notwithstanding, ulti' the
same be fully paid, and su'h lien ana
privilege 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 together with
the nenalties prescribed by law in default
Of nnnctual pavment, and all lawful costs
and charges and they shall be paid by
preference over all other liens, privileges,
mortgages and membranes.
Sec. SO. Be it further enacted, etc, That
all licenses or taxes imrosed under the
| provisions Of any former revenue act, and
not collected within ninety days after the
promulcation of this act, shall be collected
in accordance with the provisions of this
act, together with the penalties and for
FIXTURES herein imposed; and the privilege
of the State for such taxes or licences shan
| NOT be barred bv any prescription what
ever provided, that this section shall not
amply to the collection Of the taxes usually.
denominated the tone per cent tax" and
the convention tax" which shall be COY.
lected in accordance with existing laws REL
ative thereto.
SEC. SO. Be It further enacted, etc, That
the assessors in the city of New Orleans,
and the tax collectors, in the respective
parishes Of this State, shall complete their
descriptions of all the taxable property Of
their respective assessment districts or
parishes, on or before the first day Of An
cnst of each wear, and shall aftlx to- it al,
affidavit made by them and sworn to befote'
Justice of the peace or parish jndge, int
the following words, to-wit:
II, A. B., do solemnly swear or affirm,
that I have set down in the assessment
rolls the names of all the taxable pcrsohs
residing withinIny assessment district Or
rarish and all real estate or other taxable
property situated and being in my assess-
ment district or parish, az the case may
be, according to the best of my inforus-
ton and that I have used All legal means
provided to secure the necessary itaforrria~
tinn and that the said assessment roll con-