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

shall, on the written nOtlce gwen Dy Cne
collector to the Attorney General or dis
trict attorney, may be enjoined in the name
of the State from proceeding further in the
transaction of their respective business or
vocation until such license shall have been
paid.
SEC 5. Be it further enacted, etc, That
each and every license shall expire on the
thirty-tirst day of December. in the year i'll
which it was obtained: provided. that any
person, firm or corporation engaging in any
of the trades or occupations subject to IL
censc by this act, after the first day of July,
in each and every year, shall be liable for
only half IL license.
SEC. 6. Be it further enacted, etc, That
from every insurer or insurance company
transacting an insurance business III this
State there shall be collected, i'll addition
to the licenses in such cases herenbefOre
provided for, an annual tax OF one per cen
tum upon the gross amount OF the pre-
miums earned each year from policies IS
sued through agencies in the State.
SEC. 7. Be it further enacted, etc, That
no city or municipal corporation shall levy
Il tax for any purpose which shall exceed
| two per centllm ON the assessed cash value
Of all property therein listed for taxation;
nor shall the police jury OF any parish levy
| a tax Tor any purposes, during any year.
| which shall exceed one hundred per centilm
excess, whether levied by village, city or
parocllial authorities, shall first he sane
| toned by IA vote of Il majority OF the said
voters of said village, city or parish, at an
election held for that purpose. No per
capita tax, except the poll tax authorized
by the State constitution, shall be assessed
| or collected in this State.
| SEC. g. Be ii further enacted etc. That
in order to provide for the payment of the
annual interest on all State bonds issued.
or WHICH may hereafter Oe issued, it shall
| be the duty of the Auditor of Public Ac-
| counts at the end of each and every year.
| or as soon thereafter as he shall have re-
ceived the assessment rolls from the several
parishes and the city of New Orleans. to de-
| terlnine by accurate calculation what rate
| of taxation on the total assessed value of
| all the movable and immOvabie property i'll
| the State will be sufficient to pay the in
terest bccomin. due annually on all the
| bonds issued by the State. or those that ma V
| be issued hereafter: and said tax, as ascer-
tanned and fixed, is hereby annually levied
upon the movable and immOvable property
| that may be assessed in this State; it shall
| be the duty of the Auditor of Public Ac-
counts to notify the tax collector col
| lectOrsl of the tax 80 aSceItained and fixed,
and direct them to collect and account for
| the same, IN accordance with existing laws,
or those that may hereafter bel enacted.
| The tax so levied shall be known as the
Interest Tax" and when paid into the
| State treasury shall be credited on the
books of the treasury department 70 a fund
to be called the Interest Tax Fund, and
| shall be held sacred for the purposes above
contemplated. 1t shall be the duty of the
| Auditor of Public Accounts and State
| Treasurer. so soon as this act goes into
operation, TO transfer to The Interest Tax
| Fund" thus created. whatever balance may
| remain in the treasury to the credit of the
| internal Improvement Tax Fund.- 1t be
| ing the intent and purpose OF this act 10
provide by law for the interest upon all
| State bonds. and to create one fund alone
| for that purpose: provided that nothing
herein contained shall be so construed as to
| conflict with the provisions OF the act emit
tied IAN act to provide means for the con-
strnction of levees by the issue o. bonds OF
| this State for four millions OF dollars, and
| to provide fer thu redemption OF said
bonds" approved March 70, 1867.
APPOINTMENT OF TAX COLLECTORS AND As
SCISSORS. THEIR BONDS OATHs, ETC.
SEC 9. Be il further enacted, etc, That
for each of tine parishes of the State, except
the city of New Orleans. the Governor shall
upon the expiration of the term OF office OF
the present incunbents, or in case of any
and by and with the advice and consent OF
the Senate, appoint one tax collector. which
| appointment shall date from the first Mon
day of January. ISL, and shall he made
every two years thereafter. The Governor
shall nominate and by and with the advice
and consent OF the Senate. appoint IN and !ol
the city of New Orleans. upon the eXpira
| ton of the term of ONCE OF the present in
cumbcnts. or in case OF any vacancy from
| hat Il fax
for each of the municipal districts, into
which the said city of New Orleans is divided
which appoint ments shall date from the first
Monday of January, 1871, and shall be made
every two years thereafter. 1t shall be thu
duty of the tax collectors of the sevcra
parishes. except the city OF New Orleans, It
list for taxation all taxable property therein
and to collect all State and parish take:
levied in the same.
SEC. 10. BE il further enacted, etc, Tina
there shall he appointed by the Governor
upon the expiration of the term OF office o
the present incumbents, or III case OF AM
vacancy from any cause whatever, by an,
with the advice and consent of the Senate
six assessors in and for the city of New Or
leans. one tor each of the municipal district
into which said city is divided, for the tern
of two wears. which appointments shall dat
from the first Monday of January, A. d.
1871. and shall be made every two year
| thereafter. The assessors so appointed 10
| the city OF New Orleans shall on or befOr
the first Monday of February of each yeal
procure an Office in the central part OF til
city of New Orleans, and shall constitute
themselves board OF assessors for SAT-
city; they shall proceed to apportion tn
duties OF assessing the property of person
within the limits of the city among then
selves. 80 as to make their duties as near
equal as Lay be.
SEC. IL. BE it further enacted. etc, Tia
all tax collectors of the State, and the Stat
assessors for the city of New Orleans, shal
before commencing the discharge of thei
duties, give bond and security according t
law for their respective terms of office. TIL
assessors for the city of New Orleans shal
each give bond and security, with fou
sureties, in the sum of twenty thousan
dollars The tax collectors for the cit
of New Orleans shall each Civ
such bond and security for the fOllOwin
sums, to wit: The tax collector for the Firs
District of said city. fifty thousand dollars
, the tax collector for the Second District q
said city, forty thousand dollars the ia
collector for the Third District of said cit,
twenty thousand dollars; the tai collectu
| for the Fourth District of said city, twenty
five thousand [dollarsl the lax collect0
of the Fifth District of said city, twent
thousand dollars: and the tax collector fo
the Sixth District Of said city, twenty-fv
thousand dollars. The tax collectors i
the rest of the State shall each in lik
manner. give bond and security in SUI
| which shall he one thousand dollars NOR
, than the full amount of the taxes Levied
according to the last assessment rolls
their parishes respectively; provided, tha
: in none of said parishes shall the bond t
, be given by the tax collectors thereof a
| cum, # tv-av