New Orleans Republican., 1872-04-04
No. IL.
AN ACT
HEBRON,
Secretary of STATE.

70 amend and re-enact sections one, seven
torty-nine, tifry-six, siXty-one, sixty-six,
| seventy five and seventv-seven of an act
entitled IAN act TO p,ovide revenue; 70
levy and collect taxes; to prescribe GER
tain penalties ard forteiturcs: TO provide
for the creation and removal of revenue
officers. and to define their duties; 20
punish certain crimes and misdemeanors:
70 create hens and mortgages IN favor OF
the State in certain cases: 10 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 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-
| yened. That section one of the act recited
| N 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 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
| stssed, levied and collected in current NO.
nevs: provided, that two mills of said tax
NAY 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 property:
| Firsr-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
inents of any kind thereon or arpeItaining
thereto.
Second All horses, mares, geldings,
males, jacks, jennies, all neat cattle, al
sheep. hogs and goats.
Tnird-All carriages or vehicles, whether
with two or four wheels, kept for pleasure
Use. or hire.
Fourrh-Slares of stock or interest in
steamboats,. ships. bri IS. schoOners and all
Other = ater crafts. whether a. home or
abroad.
FIith-Ali moneys loaned or IN possession
>iNth-All capital invested or employed
each year in trade, traffic, merchandise or
any kind of compromise.
SeyeIth-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
Tor persons or corporations OF this STATE.
and used n trade or commerce for the bene-
1t OF such persons or corporations.
Elghth-The capital stock of all bank or
corporations dong business in this State
not expressly exempted from taxation BIZ
their charters granted by this State
Nluti-flousehold goods. silver plate and
jewelrv. 20 an amount III excess OF i've hun
drcl dollars IL each household.
hat section seven of the act reciteu in
the above mentioned title. aud approved
March third. eighteen hundred and Sc yenty |
one. be so amended ard re-enacted as 10 !
read as follows:
That no city or other municipal corpora
ton snal! levy tax fer any purpose which |
snail exceed two and three-Guarters per |
ccntum Oh the assessed cash value of all |
Tue property therein listed for taxation ex-
cept the city u New Orleans which NAV
levy tax ot two and three-quarters per
ccntum; nor shall the police jury OF any
parish levy tax for any parish purposes.
except to pay indebtedness incurred prior
10 the passage Of this act. during any wear.
which shall exceed one hundred Der
centu1n OF the State tax for that year. un-
less such excess. whether levied by village
city or parOchlai authorities, shall first be
sanctioned 10y 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
10y the constitution, shall sbe assessed or
collected in this State.
That section forty of the act recited
IN the above mentioned title. and approved
March third. eighteen hundred and seventy
one. be SO amended anu re-enacted as to
read as fol
lnat the tax collectors. outside of the
city OF New Orleans. shall receive an
nualy, az compensation tor making the
assessment of taxable property, five per
centU,n on tie amount OF taxes assessed OF
levied on such property. The Board of As
SCISSORS tor the city Of New Orleans shall re-
ceive annually, rs compensation for making
an assessment OF taxable property, two per
centuin on the amount of taxes assessed or
levied OF such property. The poll tax shall
be no longer a subject OF assessment,
the compensation So fixed to he paid
IA the manner provided by law. after
copy OF the roll, to be lodged |
With the Auditor of Public Accounts shall
lave been received by him; provided.
lat no tax collector outside of the city of
New orleans shall receive less than three
lnnared dollars nor more than two thou-
'and dollars for performing the duties
lereln imposed OF him by this section
Zach assessor for the city OF New Orleans
Eal lie allowed payment in advance
lpob DIS earnings. as such, in the sum of I
wo thousand dollars, and such advance
Hall De pdNaDit 10 Sucn assessors. reSuec-
lively. IL two equal install,nents. one {
hereof on tie first day of April and the i
'ther thereof on the first day OF July Of a
ach year; and the advances sn made shall I
'e deducted from the CONDENSATION TO c
which said assessors will he entitled on t
heir final settlement with the Auditor of
public Accounts. $
That section tifty-sx OF the act reciteG in c
he above mentioned title, and approved !:
laTch third eighteen hundred and sew il
nty-one. be so amended and re-enacted as L
0 read as follows:
That in all CASES of neglect or refusal to d
ay their licenses. Of any description. by a
ny person, frGi. company or corporation a
DING business in this State, the tax col 81
ectors shall give ten days written or
rinted notice TO such delinquent taxpayer Il
D pay such license: and if. at the expira- p
on of said notice, the licenses, together
18th al costs, be not fully settled. the tax
ollector may, without any legal fern alitv.
roceed to seize and SELL after ten davs' L
advertisement, the property. rights and
redits of such delinquent taxpayar or so
iuch thereof as may be necessary to sat
fly the claims Of the State as aforesaid.
,gether with all legal costs and charges.
That section sixty one of the act recited in
le aforementioned title, and approved
arch third. eighteen hundred and seventy -
le, be amended by adding the following
Ords, viz: -
That the tax collectors shall be author Il
ed and required to collect all back taxes
1T overdue more than two years, for