New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-28
No. IL
AN -ACT

To amend and re-enact sections one, seven
forty nine, ffty-siX, slxty-one, slXty-slX,
seventyfive and seyeuty-seven OF an act
entitled An act TO provide revenue: to
levy and collect taxes: to prescribe GER
tain penalties and fUrteitures: TO provide
for the creation and removal of revenue
officers, and to define their duties: to
punish certain crimes and mlsdemeanors:
to create liens ana mortgages III favor o!
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 collection OF
back taxes or licenses, approved March
three, eighteen hundred and seytnty-ope.
and relative to fees of the Auditor of
Public Accounts. and to repeal all acts
inconsistent Herewith.
SECTION |. Be il enacted by the Senate
and House of Representatives. OF the State
Of Louisiana i'll General Assembly con
vened, That section one OF the act recltcd
in the above mentioned title, and approved
March three, eighteen hundred and sew
enty-One, be SO amended and re enacte0 az
to read as follows:
That an annual ad valorem tax of four
mills on each dollar of the valuation for each
year of all the real and personal property in
this State subject to taxation shall be as
sessed, levied and collected in current mo-
neys; provided. that two mills OF said tax
may be paid in State warrants: provided
further, that all warrants known as " free
school warrants shall be receivable for
general tax and licenses for the purposes OF
supporting the government of the State, OF
paying the public debt and of promoting
the public interests; said tax to be levied
upon the following described properly:
First-All lands and lots of ground lying
within this State owned or claimed by any
person or corporation, whether patented or
not, including in the assessment thereof AL
houses, machinery, fixtures and improve
ments OF any kind thereon or appertaining
thereto.
Second All horses, mares, geldings,
mules, jacks, jennies, all neat cattle, al
sheep, hogs and goats.
ThrI-An carriages or vehicles, whether
with two or four wheels, kept for pleasure.
use, or hire.
Fourth-Shares OF stool, or interese in
steamboats,, ships. brigs. schooners and a!
other alter crafts. whether at home or
abroad.
Fiith-An moneys loaned or in possession
Six'i-Ajl capital invested or employed
each year in trade, traffic, merchandise, OF
any kind OF compromise.
SeVenth-Ihe property, OF whatever h;na.
OF all corporations over and above their
capital stock. and al money and funds held
by any such corporation i'll trust or deposit
for persons or corporations of this State.
and used in trade or commerce. for the beue-
tit of such persons or corporations.
Eighth-The capital stock of all banks or
corporations doing business in this Stave,
not expressly exempted from taxation 10y
their charters granted by this State.
Ninth-Iousehod goods. silver plate and
jewelry. to all amount in excess OF tive hun
bred dollars in each household.
That section seven of the act recited in
the above mentioned title, and approved
March third. eighteen hundred and seventy
one. be so amended and re-eracted as to
read as follows:
That no city or ether municipal corpora
ton shall levy tax for any purpose which
shall exceed two and three quarters per
centu1n on the assessed cash value Of all
the property therein listed for taxation. eX
cent the city of New Orleans, which may
levy a tax of two and thrce-quarters per
centum: nor shall the police jury of any
parish levy tax for any parish purposes,
except to pay indebtedness incurred prior
to the passage Of this act, during any year,
which shall exceed one hundred per
centum of the State tax for that year, I'M
less such excess. whether levied by village,
city or parochial authorities, shall first be
sanctioned by a vote OF 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 constitution, shall be assessed or
collected in this State.
That section forty-nine of the act recited
in the above mentioned title, and approved
March third, eighteen hundred and seventy
one, be so amended and re-enacted as to
read as follows:
That the tax collectors, outside OF the
city of New Orleans, shall receive az
nually, as compensation tor making the
assessment Of taxable property, five per
centnm on the amount of taxes assessed or
levied on such property. The Board of As
SCISSORS for the city Of New Orleans shall re-
celFe annually, as compensation for making
an assessment OF taxable property, two per
centum on the amount of taxes assessed or
levied on , such property. The poll tax shall
be no longer a subject of assessment,
the compensation SO fixed to be paid
in the manner provided by law, after
a copy of the roll, to be lodged
with the Auditor of Public Accounts shall
have been received by him; provided.