New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1871-03-15
of the Auditor of Public Accounts, and his
bond recorded verbatim in the mortgage Office
of the parish for which he is appointed.

ASSESSMENT OF PROPERTY.
SEC. 16. Be it further enacted, ETC., That |
property shall be assessed in the parish in |
which it may be situated.
Sec H. Be it further enacted, ETC., That |
the Auditor of Pablo Accounts may
require tax collectors and assessors,
from time to time, to furnish
the quantity of land cultivated or not,
the crops cultivated, and their kind, the
population Of the State, OF any other sub
ject, as he may deem necessary.
SEC. lS. Be it further enacted, ETC., That
all lands, not owned by persons residing in
the parish in which such lands are stu
ated, shall be dcnOminated lands of non
residents; and all such lands shall be desig-
mated on the assessment rolls, but i'll part
thereof separate from the other assess
ments.
SEC. 10. BE it further enacted. etc, That
when a line between two parishes divides
tract of land or plantation, it shall be
assessed in the parish where the occupant
resides; if unOccupied, each part shall be
assessed in the parish in which it lies.
SEC. 20. Be it further enacted, etc, That
every person shall be assessed in the parish
in which he resides when the assessment Is
made for personal estate, including all per
snnal estate i'll his possession or under his
control as tutor, curator, executor or agent,
or in any other representative or ndTciary
capacity.
SEC. II BE it further enacted, etc, That
the property, real and personal. OF all in
corporated companies liable to taxation,
except capital stock shall be assessed in
the parish in which it may be, IN the same
manner as that of individuals
SEC. -. Be it further enacted, etc. That
the capital stock not invested in real estate
of any incorporated company, Liable to tax
alton, shall be assessed in the parish in
which the principal office or place of trans
acting the financial concerns of the company
shall be. or if the company have no such
office, then in the parish i'll which the oper-
atoms of the company shall be carried on.
or in which its agents shall keep their place
Of business.
SEC. 3. BE it further enacted, etc, That
each assessor appointed for the city of New
Orleans. and the tax collectors appointed
for each of the parishes. shall proceed, by
dligent inquiry, between the first day OF
February and the first day OF July Of every
year. to ascertain the names of all the in
haOitants of their respective parishes. who
are taxable for licenses or for property, or
for both and also to obtain a description of
all the taxable property within the same.
And TO these ends and purposes said assess
ors and tax collectors shall, without
delay. serve on each of the taxpayers of
their respective parishes or districts,
written or printed notice, containing an
enumeration of all the objects of taxation,
both real and personal, as fixed by law. and
requiring each taxpayer so notified to I'LL up
the blanks in said notice with such of the
objects of taxation aforesaid as he possesses
or has under his control, and to give the
value of each of said objects of taxation,
and to make a declaration over his or her
signature to the correctness of the state
mcnts so made. declared and signed. And
such statement, SO filled declared and
signed. shal he returned to the said assess
or or fax collector, as the case may be, on
or before the first day OF July following the
service of such notice.
SEC. "a. BE it further enacted. etc. That
each assessor in the city of New Orleans
anG each tax collector in the other parishes
of the State, in order 10 aid him in iscer-
tanning the taxable property in his assess
lnent district or parish. is authorized to in
| terroCate upon oath or affirmation. each
and every taN-paving inhabitant of his as
scssment district or parish. rs the case may
| be, relative tn all the objects OF taxation
! described by law. liable to taxation, in his
possession or under his control in any man
ner, and each person is required to fill ont
| and return the notice hereinbefOre set forth
| to the assessor of his assessment district, or
| the tax collector OF his parish. with an eX-
! act list of such objects of taxation in his
| possession, by whatever title he may hold
| the same: and tine whole of said lists shall
! be carefully stitched or bound together.
! and shall be deposited with the descriptive
| or assessment rolls, as hereinafter provided
for. in the offices of the parish recorders;
those for the city OF New Orleans in the
| Office of the Board of State Assessors: and
the Auditor OF Public Accounts is hereby
authorized and required to prepare and
! furnish TO the assessors and tax collectors
all blanks necessary to the performance OF
their duties as herein prescribed. The tax
collectors for the city OF New Orleans may
appoint one or more deputies, who shall
| have authority TO canvass their respective
| districts in orde: to ascertain who are pur-
suing trades. occupations or calings upon
| which a license tax is laid by the third sec
! ton of this act: such deputies or canvassers
may interrogate any person rs to whether
they have obtained any license, and any
| such person who shall refuse to answer, OF
shall answer falsely shall be subject to a
fine of fifty dollars. collectable before any
Justice of the peace in the city of New Or
leans, for the benefit of the Charity Hos
pital. and the tax collectors throughout the
State shall he authorized to appoint one OF
more deputies to assist them in the per
Torrance of their duties. and all such ia,
collectors shall be responsible for the acts
OF their deputies.
SEC. %. BE it further enacted. etc, Tha,
the declaration to be made by each tax-phy
ing nhahtant shall be in the following
words: Il. A. b.. do soiemnly declare tina
the foregoing list, by ME made ont anl
signed. contains correct statement OF al
the objects OF taxation as fixed by law
whether movable or immOvable, cOrpOrea
or incorporeaI, of which l am possessed
either in my own right Oras executor tutor
curator. trustee, administrator or agent TO
others, and that the capital OF every kim
by me employed in trade. does not exceed
the sum of -- dollars according to tn
statement list which has been exhibited t.
me. (Signed A. b.
But the tax collectors or assessors shall
not he bound by such lists when in thei
Judgment thew are incorrect. but shall US
all means in their power to obtain correc
list.
SEC. 26. Be it further enacted, etc, Tha
if any person shall fail or refuse to give
list of his property after the tax collector il
any parish, or the assessors in the city o
New Orleans. shall have applied for it a
above provided, the assessor or cOllecto
shall describe the property of such persO
according to his knowledge. and the best in
formation he can obtain in relation to it; an
any description of property made by tn
assessor or tax collector in default Of tn
taxpayer to furnish description thereof, a
aforesaid. or to correct the same when tn
assessment roll is open for public inspection
as hereinafter provided, shall be valid in la,
against such taxpayer. any error therein t
the contrary notwithstanding.
SEC. 81 Be it further enacted. etc, Tha
the board of assessors for the city of New
Orleans shall, from time to time. revise AM
fix the valuation of property that may b'
| L. al, .>f t1,n