New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-03-23
No. IL.
AN ACT

To amend and re-enact sections one. seven.
forty-nine, fifty-slx, sIXty-0ne. sixty-slX.
seventy-tive and seventy-seven OF an act
entitled IAN act ~ provide revenue: to
levy and collect taxes: to prescribe GER
tain penalties and forteitures: to provide
for the creation and removal of revenue
officers and to define their duties: to
punish certain crimes and misdemeanors;
10 create liens and mortgages III 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 to provide for the collection Ut
back taxes or licenses, approved March
three. eighteen hundred and seyenty-one.
and relative to fees of the Auditor Of
Public Accounts, and To repeal all acts
inconsistent herewith.
SECTION |. Be it enacted Dv the Senate
ard 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 sev-
entv-one be so amended and -e-enacted as
to read as follows:
That an annual ad valore!D 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-
news: provided, that two mills OF said tax
may be paid in State warrants; provided
further, that all warrants known a. - free
school warrants shall be receivable Tor
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 property:
Eirst-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 all
houses, machinery, fixtures and improve
ments of any kind thereon or appcrtainlng
thereto.
Second - All horses. mares. gelGings
mules, Jacks, iennies. all neat cattle, all
sheep, hogs and goats.
Third-All carriages or vehicles whether
with two or four wheels. kept for pleasure,
use, or hire.
.Fourth-Shares of stock Or interest in
steamboats,, ships. brigs, schooners and all
other y alter crafts. whether at home or
abroad.
Fifth ALI moneys loaned or in possession.
Sixth-All capital invested Or employed
each year in trade, traffic, merchandise, or
any kind Of compromise.
Seventl-The property Of whatever kind,
"
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 commerce for the bene-
fit of such persons or corporations.
Eighth-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
iewelry, to an amount in excess ct five hun
dred 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-enacted as to
read as follows:
That no city or other municipal corpora
ton shall levy a tax for any purpose which
shall exceed two and three-guarters per
centum on the assessed cash value of all
the property therein listed for taxation. ex-
| cept the city of New Orleans. which may
levy tax of two and three-guarters per
| centrum; 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 wear,
| which shall exceed one hundred per
centum OF the State tax for that year, I'M
| less such excess. whether levied bv village,
| city or parochial authorities shall first he
! sanctioned by 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 rccted
I in the above mentioned title. ant 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 an
| nually, as compensation tor making the
assessment of taxable property, five pei
centum on the amount Of taxes assessed OF
levied on such property. The Board of As
SCISSORS for the city of New Orleans shall re
ceye annually, as compensation for making
an assessment of taxable property, two pei
centum on the amount Of taxes assessed OF
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
copy of the roll, to be lodged
with the Auditor Of Public Accounts shall
have been received by him. provided.