New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-15
No. Il.
AN ACT

10 amend and re-enact sections one, seven,
torty-nine, ffty-siX, sixty-one, sixty-six,
seventy-tive and seventy-seyen OF an act
entitled An act to provide revenue: to
levy and collect taxes: to prescribe GER
tain penalties and forteitures: TO provide
for the creation and reInOv of revenue
officers, and to define their duties: TO
punish certain crimes and misdemeanOrs:
to create liens and mortgages in favor 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: 10 provide for the collection OF
back taxes or licenses approved March
three, eighteen hundred and seventy-one,
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 in General Assembly con-
vened, That section one of the act recited
in the above mentioned title, and approved
March three. eighteen hundred and sew
enty-one, be so amended and re enacted as
to read as follows:
That an annual al 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 fer 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 property:
tirst-AN lands and lots of ground lying
within this State owned or claimed 10y ans
person or corporation, whether patented or
not, including in the assessment thereof all
houses. machinery, fixtures and improve
ments of airy kind thereon or appertaining
thereto.
Second-All horses. mares. geIdings.
mules, Jacks. %ieunics, all neat cattle. all
sheep. hogs ard goats.
Third-Ail carriages or vehicles. whether
with two or four wheels, kept for pleasure.
use. or hire.
F~ourth-Shares of stock or interest in
steamboats,. ships. brigs. schooners and all
other water crafts. whether at home or
abroad.
Fifth-aI moneys loaned orin possession.
Sixth-AlI capital invested or employed
each wear in trade. traffic, merchandise. or
any kind OF compromise.
SeveEth-The property, OF whatever KIND,
OF all corporations over and above their
capital stock, and all money and funds held
by any such corporation in trust or deposit
for persons or corporations of this State,
and used in trade or for the bene-
tit OF such persons or corporations.
EightL-The capital stock OF all banks or
corporations doing business in this State,
not expressly exempted from taxation by
their charters granted by this State.
Ninth-Household goods, silver plate and
jewelry. TO an amount in excess OF five hun
dred dollars Id each household.
That section seven of the act reclted in
the above mentioned title, and approved
March third. eighteen hundred and seventy
one, be SO amended and re-enacted as 10
read as follows:
That no city or other municipal corpora
ton shall levy a tax for any purpose which
shall exceed two and th~ree-Guarters per
centum or the assessed cash value of all
the property therein listed for taxation. ex-
cept the city OF New Orleans, which may
levy a tax Of two and three-quarters per
centum; nor shall the police jury OF any
parish levy a tax for any parish purposes,
except to pay indebtedness incurred prior
to the passage OF this act, during anv 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 he
sanctioned by a vote OF a 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 rccited
in the above mentioned title, and approved
March third, eighteen hundred and seventy
one. be so amended and re-enacted as 70
read as follows:
That the tax collectors, outside of the
city of New Orleans, shall receive an
nually, as compensation TOR making the
assessment OF taxable property. five per
centum on tie amount Of taxes assessed or
levied on such property. The Board OF As
SCISSORS for the city Of New Orleans shall re-
ceive annually, as compensation for making
an assessment of taxable property, two per
centum on the amount of taxes assessed or
levied % 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.