New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-30
n 10. II.
AN ACT

10 amend and re-enacS sections one, seven
forty-nine, fifty-six, sixty-one, sixty-six
seventy-6ye and seventy-seven of an act
entitled>"An act to provide revenues 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
: 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; to provide for the collection Of
back taxes or licenses" approved March
three, eighteen hundred and seventy-0ne
and relative to 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
enty-one. be go amended and re enacted 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 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-Al carriages or vehicles, whether
with two or four wheels, kept for pleasure,
use, OF hire.
Fourth-Shares of stock or interest in
steamboats,, ships, briggs, schooners and all
other u alter crafts, whether at home or
abroad.
Fifth-All moneys loaned or in possession.
Sixth-All capital invested or employed
each year in trade. traffic, merchandise, or
any kind of compromise.
Seyenth-The property, of whatever kind,
OF all corporations over and above their
capital stock, and all money and fund. held
by any such corporation in trust or deposit
tor persons or corporations of this State,
and used in trade or commerce for the bene-
ut OF such persons or corporations.
Elghth-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 in each household.
That section seven of the act recited in
the above mentioned title, and approved
March third, eighteen hundred end sc yenty-
one, be so amended and re-enacted as to
read as follows:
That no city or other municipal corpora
ton shall levy tax for any purpose which
shall exceed two and three-quarters 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-quarters per
centum; nor shall tie police Jury of any
parish levy tax far any parish purposes,
except to pay Indebtedness incurred prior
to the passage of his act, during any year,
which shall exceed one hundred per
centum OF the safe tax for that year. un-
less such excess. whether levied by village,
city or parochAl authorities, shalt first be
~ vote OF q majority of the
said voters Il said village, city or parish, at
an electiOnheld for that purpose. No per
capita tag except the poll tax authorized
by the substitution, shall be assessed or
in this State
Thatsection forty-nine of the act recited
in theAbove mentioned title, and approved
MarQh third, eighteen hundred and seventy
one be so amended and re-enacted as to
res1 as follows:
That the tax collectors, outside of tho
Qky OF New Orleans, shall receive an
lnaliy, as compensation for making the
assessment of taxable property, five per
ent,lm on the amount of taxes assessed or
evied on such property. The Board of As
essors for the city Of New Orleans shall re-
GIVE annually, as compensation for making
N assessment of taxable property, two per
entum on the amount of taxes assessed or
evied on such property. The poll tax shall
% no longer a subject of assessment,
he compensation SO fixed to be paii
a the manner provided by law. after
copy of the roll, to be LODGED
With the Auditor of Public Accounts shall
ave been received by HIM: provided.
hat no tax collector outside Of the civ of
Few Orleans shall receive less than tbrea
undred dollars nor more than two thou.
and dollars for performing the duties
erein imposed on him by this section
ZACH assessor for the city Of New Orleans
hall be allowed payment in advance
pom his earnings, a. such, in the sum of
wo Thousand dollars, and such advance
hall be payable to such assessors, respec-