New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-02

| 10 amend and re-enact sections one. seven.
tor:v-nlne, htty.six, sixty-one, siXty-siX,
| seventy-five and seventy-seven of AN act
entitled AN act to 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:
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-one,
and relative to fees of the Auditor of
Public Accounts. and to repeal all acts
Inconsistent Herewith.
SECTION |. Be it enacted BY the Senate
and House of Representatives OF the State
OF Louisiana in General Assembly con-
vened, That section one of the act recited
III 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 or all the real and personal property in
this State subject 10 taxation shall be as
nevsi 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 pubhc interests: said tax TO be levied
upon the following described property:
First-AlI lands and lots Of ground lying
W. St.,f.. Il
person or corporation, whether patented or
not, including in the assessment thereof all
houses. machinery, fixtures and improve
ments OF any kind thereon or appertainng
thereto.
Second All horses, mares. geldincs.
mules, Jacks, jennies, all neat cattle, all
sheep. hogs and goats
Thlrd-Al 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 vater crafts, whether at home or
abroad.
Fifth-All moneys loaned or in possession.
SiXtl-All capital invested or employed
each year i'll trade, traffic, merchandise. or
any kind of compromise.
SeveGth-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
for persons or corporations of this State.
and used IN trade or commerce for the bene-
lit of such persons or corporations.
Eightl-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
jewclry. 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 and seventy
one, he so amended and re-enacted as to
read as follows:
mat no city or other municipal corpora
ton shall levy tax for any purpose which
snail exceed two and three-quarters per
centum on the assessed cash value of all |
the property therein listed for taxation. ex- !
Seept the city or New Orleans, which may
levy tax OF two and three-guarters 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 wear. i
which shall exceed one hundred ner |
centum of the State tax for that year. un. |
less such excess. whether levied by village.
city or parochia authorities, shall first be |
by a vote of a majority of the |
said voters of said village city or parish. at |
an election held for that purpose. No Der
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 recited |
in the above mentioned title, and approved |
March third, eighteen hundred and seventy
one, be so amended and re-enaoted as to
read as follows:
That the tax collectors. outside of the
city of New Orleans, shall receive an
nua!ly, as compensation tor making the |
assessment Of taxable property. five per
certum on the amount OF taxes assessed or
levied on such property. The Board of AS
SCISSORS for the city of New Orleans shall re-
ceive annually, as compensation for making
an assessment OF taxable property, two per
centum on the amount Of taxes assessed or
evied on such property. The poll tax shall
be no longer a subject of assessment.
Inc q, compensation SO fixed to be paid
n tne 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. J