The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1872-04-10
NO. II.
ANi'ACT

F. 'a 2'.'''@ ANFACT " y
To amend and re.enact sections one,
seven, forty mine, fifty six, sixty -one,
sixty six, seventy-five and seventy
seven Of an act entitled "An act to
provide revenue; to levy and col
lect taxes; to prescribe certain pen
alties and forfeitures; to provide for
the creation and removal of revenue
officers, and to define their duties |;
to punish certain crimes and misde-
meanors to create liens and mort
Cages in favor IF the State in certain
cases; to regulate the manner Of the
payment of moneys from the treasu-
Try; to prescribe certain duties of
justices Of the peace, State and par
'ish officers to provide for the col
lection Of back taxes or licenses"
approved March three, eighteen
hundred and seventy one, and rela-
tive to fees Of the Auditor of Public
: Accounts, and to repeal an acts in
consistent Herewith. ','.'
f. SEC. I. Be it enacted by the Senate
and House of Representatives Of the
State Of Louisiana in General Assem-
bly, convened, That section one of the
act recited in the above mentioned
title, and approved March three, eigh-
teen hundred aud seventy one, be so
amended and re-enacted as to read as
follows: '' 20 .'''' -
That an annual ad valorem tax of
four mills on each dollar of the valua-
ton for each year Of all the real and
personal property in this State subject
to taxation shall be assessed, levied
and collected in current moneys pro-
vided, that two mills Of said tax may
be paid in State warrants; provided
fofther, that an warrants known as
sfree school warrants shall be re-
ceivable for general tax and licenses
for the purposes of supporting the
government Of the State, Of paying the
public debt and of promoting the pub
lie interests; said tax to be levied
upon the following described prop
erty: 2'.I9' - a''1''''' - 49,. -
aFirst-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 improvements,
| Of any kind thereon or appertaining
thereto. i@-'i 7s37 ." POI
second-All horses, mares geldings,
mules, Jacks, jennies, all neat cattle,
all sheep, hogs and goats. ,7''''' =
ThirdAAlI carriages or vehicles,
whether with two or four wheels, kept
1 for pleasure, use, or hire. .-'-
Fourth SHARES of stock orr interest
! in steamboats,, ships, briggs, schooners
and all other water crafts, whether at
home or abroad. !" ''''''"." -
Fifth-All moneys loaned or in pos
session. Pr" I'','''.' .''' ~
! sixth-All capital invested or EN-,
ployed each year in trade, traffic, mer-
chandise, or any kind Of compromise
1 seventh4The property, of whatever
kind, Of all corporations over and
above their capital stock, and al
money and funds held ny any suci
corporation in trust or deposit fo'
persons or corporations of, this State
and used in trade or commerce for. thu
i benefit of such persons or corporations
/ sEighth-The capital stock of al
1 banks of corporations doing. business
/ in this State, not expressly exempted
lfrom taxation by their charters granted
iEby this State. ~" .-..,'t,.t
| Ninth-Household goods, silver plat
, tand jewelry, to an amount in excess q
tive hundred dollars in each house
hold.
d That section seven of the act .recite'
lin the above mentioned title, am
, approved March third, eighteen hund
3 Fred and seventy one, be 20, amends
and ye-enacted as to read as follows;
4 That no city or other municipal cor
! poration shall levy a tax ,for. any, pun
= Epose which shall exceed two and three
9 quarters per, centum on othe, -assesse
D.
: cash value of all the property therei
q listed for taxation, except the city {
q New Orleans, which may levy, o tax {
3 two and three-quarters per centum
.. nor. shall the police jury of any paris
,;;fleyy a tax for any parish purposes, e1
d [cept to. pay indebtedness INQUIRE
'tlprior to the passage of til
= = act, during any year, which sha
i exceed one hundred per centum of Il
K State tax for that year, unless sue
: iexcess, whether levied by villag
I city OF. parochial authorities, shall fir
be sanctioned by vote Of majori'
of the said voters of said village, eli
o or parish, at an election held for tn
!, purpose. No per capita tax, exec
Il the poll tax authorized by the consa
tuition, shall be assessed or collected:
;, this State. v,rraf 1ai abG5r y;
"a That section Hforty-nine Of the a
recited in the above; mentioned It'll
=, land approved, March third, eighte'