New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-03-15
LAWS Of THE STATE OF LOUISIANA.
PUBLISHED BY AUTHORITY.
AN ACT

OF the State IN certain cases, to regulate
the manner OF the payment of moneys
from the treasury, to prescribe certain
duties of justices of the peace, State and
parish officers, to provide for the collec-
ton of back taxes or licenses, and 10 re-
peal all acts inconsistent thcrewlth.
RATES AND OBJECTS OF TAXATION.
SECTION |. BE it enacted by the Senate and
| House of Representatives OF the otate VI
| Louisiana in general assembly convened
| That an annual ad valOrem tax OF Tour mills
| on each dollar of the valuation for each
wear OF all the real and personal property
in this State, subject to taxation, shall ne
assessed, levied and collected III current
moneys for the purpose of supporting the
government of the State, of paying the
public debt, and of promoting the public
! interest; said tax to be levied upon the toll
| lowing described property:
First-All lands and lots Of ground lying
| within this State owned or claimed by any
person OF corporation, whether patented or
not, includin. i'll the assessment thereon all
houses, machinery. fixtures and improve
thereto.
SecOnd-AN horses, mares, gcldings.
mules, Jacks, jennies, all neat cattle, all
sheep.
Third-All carriages or vehicles, whether
with two or four wheels, kept for pleasure.
use OF hire.
Fourth-Shares of stock or interest III
steamboats,. ships, brigs schooners. anu all
| other water craft, whether at home or
| abroad.
Fifth-All money loaned or in possession
Sixth-All capital invested or employed
| each wear 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 i'll trust or on de-
post. or by any persons in trust or on deposit
for persons or corporations other than cltl-
zens or corporations Of this State, and used
in trade or commerce for the benefit of such
persons or corporations.
Eighth-The capital stock of all banks or
other corporations doing business III this
State, not expressly exempted from taxa
ton by their charters granted by this State
Ninth-HousehOld goods, silver plate and
jewelry, and mechanics and laborcrs tools,
to an amount in excess of five hundred dol
lars, in each household.
PROPERTY EXEMPT FROM TAXATION.
SEC 3 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
belonging to the United States, to this
State, or to any parish, city or incorporated
| town in this State
SecOnd-COlleges. schOolhOuses and other
| buildings used for the purpose Of education.
and their furniture, apparatus and equip
ments, and the lots of lands appurtenant
| thereto and used Herewith so long as the
same shall be used for that purpose only.
| Third-Thc capital stock of literary in
| c<if pt nt IL
public lyceums.
| FOurth-Public hospitals, asylums poor
houses and all other charitable institutions
for the relief Of INDECENT and afflicted per-
sons and the lots of ground appurtenant
thereto and used herewith. and all their
furniture and equipments, so long as the
same shall be used for that purpose only.
Fifth-Cburchcs. chapels. converts and
other public buildings for religious 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.
| Sixth-Cemeteries and gravcyards set
| apart and actually used for the purpose OF
interring the dead.
Seventh-Houschold goods silver plate,
jcwelry and mechanics and laborers' tools
| to the amount of five hundred dollars. in
each household.
| PERSONS, TRADES. PROFESSIONS AND OCCU-
rArIONs. SUBJECT TO TAXATION.
SEC. 3. BE ii further enacted, etc. That
there shall be levied and collected an
annual amount as a license or tax.
First-FrOm each male inhabitant
over the age OF twenty-onc years not
J attached to the army or navy of the United
States the sum of ono dollar ninety per
cent OF which shall be appropriated cXclu.
sively to the support of public schools i'll
the parish in which the sum is paid, and
| the balance placed in the State treasury 20
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 dollars
fifteen dollars; from each retail merchant
dealer or trader whose annual gross re
ceipts do not exceed twenty thousand dol
lars, twenty-five dollars; and from eacl
retail merchant. dealer or trader whose
annual gross receipts do not exceed one
hundred thousand dollars, fifty dollars.
Third-FrOm each keeper of a warehouse
cotton OF lumber yard, or other place o
storage for hire, one hundred dollars.
FOurth-From each keeper of !; 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 ever,
such keeper, with stalls Or other accommo
datiOns for more than fifty head of horses o
mules, fifty dollars from every public hack
railway car, dray, or other vehicle, draw
by one horse or mule, ten dollars, to be pait
by the proprietor thereof; from every public
carriage, dray, railway car, truck, wagon
float, stage, omnibus, or other vehicle draw
by two or more horses or mules, twenty dol
lars, to be paid by the proprietor thereof.
Fifth-From each keeper or proprietor o
a brewery or distillery, except disti!leric
used exclusively in distilling from fruit
and from each manufacturer of cOrdials
liquors. wines or syrups, three hundred
dollars; from each keeper of dstillery dis
filling from fruit exclusively, fifty dollars
Sixth--krom each proprietor and keepc
of every billiard saloon, bowling alley o
pistol gallery, in which there is but on
table, alley or target, twenty-five dollars
where there are two tables, alleys or tai
gets, forty dollars; where there are NOR
} than two tables, alleys or targets, ten dol
lars additional OH each table, alley o
} target.
Scventh-FrOm the managers or lessee
OF theatre or opera house, fifteen hundre
!, dollars; concert saloon or museum, five hun
, dred dollars; any cOffeehOuse or bee
saloon where theatrical plays, dancing o
singing are performed, whether with o
without admission fee, one thousand do
lars; from each proprietor of Il show
menagcrle, race course or cockpit, i'll til
city OF New Orleans, five hundred dollars
Eighth-Fr0m each keeper of a cOtto
press two hundred and fifty dollars; an'
from each keeper of cotton pickery o
) ginnery. two hundred dollars
| Ninth-FrOm each fortune teller, astrole
| Uar c1airVOvant fNO hundred and I;f+