New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-05
No. II.
AN ACT

| seventy-five and seventy-seven of an ac
| entitled IAN act to provide revenue; L
levy and collect taxes: to prescribe Ger
tain penalties and fOrteitures; TO provld'
| for the creation and removal OF revenue
| officers. and to define their duties; t.
| punish certain crimes and mlsdemeanoTs
70 create liens and mortgages in favor o
tie State in certain cases; 10 regulate tht
manner Of the payment OF moneys IRON
the treasury: to prescribe certain duties
OF justices OF the peace, State and parlsi
officers: 20 provide for the collection o.
back taxes or licenses approved Marcel
three, eighteen hundred and seventy-one
and relative 10 fees OF the Auditor OF
Public Accounts. and TO repeal all acts
inconsistent herewith.
SECTION l. Be it enacted by the Senate
and House of Representatives of the State
of Louisiana in General Assembly con.
yened. That section one of the act recited
in the above mentioned title, and approved
March three, eighteen hundred and sew
enIv-one, be SO amended and re-enacted as
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-
news: 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
tie public interests said tax to be levied
upon the following described property
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 all
houses, machinery. fixtures and improve
ments Of any kind thereon or appertaining
thereto.
Second All horses, mares. geldings.
mules, Jacks. jennies, all neat cattle, all
sheep, hogs and goats.
Third-All carIid ges or vehicles, whether
with TWO or four wheels, kept for pleasure,
use. or hire.
Fourth-Shares of stock or interest in
steam boats. ships. hrigs. sehooners and all
other ~ater crafts, whether at home or
abroad.
Fifth-All moneys loaned or in possession
Sixth-All capital invested or employed
each year ID trade, traffic, merchandise. or
any kind of compromise.
SeveIth-The property, of whatever kind.
of all corporations over and above their
capital stock, and all money and funds held
10y any such corporation in trust or deposit
for persons or corporations OF this State,
and used IN trade or commerce for the bene
nj Of such persons or corporations.
Eighth-The capital stock of all banas or
corporations dcing business in this State,
NOT expressly exempted from taxation by
their charters granted by this State.
Ninth-Household goods, silver plate and
lewelry, 10 an amount in excess OF five hun
Gred dollars IN each household.
mar section seven of the act ed in
the above mentioned title. and approved
March third, eighteen hundred and seventy
one, be so amended ard re-enacted as 20
read as follows:
That 10 city or other municipal corpora
ton shall levy tax Tor any purpose which
shall exceed two and three-quarters per
centula on the assessed cash value of all
tie property therein listed for taxation. ex-
cept the city OF New Orleans, which NAV
levy a tax Of two and three-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
ccntum OF the State tax for that year. IN
less such excess, whether levied by villa re,
city or parocilal authorities, shall first be
sanctioned by a vote OF a ma ority of the
said voters CT 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-niIe 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 20
read as follows:
That the FAX collectors, outside of the
city OF New Orleans, shall receive an
nuaily, as compensation tor making the
assessment of taxable property. five per
ceDtum on the amount OF taxes assessed or
levied on such property. The Board of As
SCISSORS +or the city OF New Orleans shall re-
ccive annually, as COMPENSATION for making
an assessment OF taxable property, two per
centum on the amount of taxes assessed OF
levied on such property. The poll tax shall
be no longer a subject OF assessment,
tne compensation so fixed to he 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.
that no tax collector outside of the city of
New Orleans shall receive less than three
hundred dollars nor more than two thou
sand dollars for performing the duties
herein imposed on him by this section.
Each assessor for the city of New Orleans
shall be allowed a payment in advance
upon his earnings. as such, in the sum of
two thousand dollars, and such advance
shall be payable to such assessors, respec-
lively. in two equal installments, one
thereof on the first day of April, and the
other thereof on the first day of July of
each year; and the advances so made shall
be deducted from the compensation to
which said assessors will he entitled on |
their final settlement with the Auditor of |
Public Accounts.
That section tifty-sx OF the act recited in |
the above mentioned title. and approved !
March third, eighteen hundred and sew |
5nty-one, be SO amended and re-enacted as |
to read as follows:
'ibat III all cases of neglect or refusal to |
pay their licenses, of any description, by |
any person. firm, company or corporation |
long business in this State, the tax col
ectors shall give ten days written or
printed notice to such delinquent taxpayer
o pay such license: and if, at the expira-
."'i o. said notice, the licenses, together
with all costs. be not fully settled, the tax
collector may, without any legal formality.
proceed to seize and sell. after ten DAYS
the property. rights and
'redits of such delinquent TAXPAYER. or so
much thereof as may be necessary 10 sat
sly the claims of the State, as aforesaid
ogether with all legal costs and charges,
That section sixty one of the act recited in
he aforementioned title, and approved
'larch third, eighteen hundred and seventy
me, be amended by adding the following
words, viz:
That the tax collectors shall be author
zed and required to collect all back taxes
ot OSerdue more than two years. for
Which they shall received commission of
en- per cent on all collections"
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