New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-09
No. IL.

seventv-tive and seventy-seven of an act
entitled IAN act to provide revenue; TO
levy and collect taxes; to prescribe GER
tain pnnalties and tOrteitures: to provide
for the creation and removal OF revenue
officers, and to define their duties; to
punish certain crimes and misdemeanOrs:
70 create liens and mortgages in favor OF
the State in certain cases: to regulate the
manner of the payment OF moneys from
the treasury; 70 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-
veneG, That section one of the act recited
in 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
sessed, levied and collected in current mo-
neys: provided, that two mills OF said tax
further, that all warrants known az - 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
t.,1l
houses. machinery, fixtures and improve
ments of any Kind thereon or appertaining
thereto.
Second ALI horses. mares, geld;ros.
mules. Jacks, jennies. al neat cattle, all
sheep. hogs and goats.
Third-All carriages or vehicles. whether
with TWO or touc wheels. kept for pleasure,
use. or lire.
Fourrh-Sha1es OF stock or interest in
steam boats. ships, brigs. schooners and all
other alter crafts. whether al home or
abroad.
Fiith-An moneys loaned or in possession.
SiXtE-All capital invested or employed
each year in trade. traffic. merchandise, or
any kind of compromise.
SeveGth-Ihe property OF whatever kind,
of all corporations over and above their
capital stock, and al money and funds held
by any such corporation IN trust or deposit
and used IN trade or commerce Tor the bene-
tit OF such persons or corporations.
Eighth-Ihe capital stock OF all banks or
corporations doing business IN this State
not expressly exempted from taxation by
their charters granted oy this State.
Ninth-ilousehold goods, silver plate and
ieWelrv. 10 au amount il excess OF tive hun
dred dollars "a each household.
THAT section seven OF the act rec!,ed IN
ha n
March third. eighteen hundred ard seventy
one. be so amended and re-enacted as 10
read DIS follows:
That no city or other municipal corpora
ton shall levy tax for any purpose which
shall exceed two and tlIee-uuarters per
ceptum 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 the police jury of any
parish levy d tax for any parish purposes.
except 70 pay Indebtedness incurred prior
to the passage OF tits act during any year.
which shall exceed one hundred per
centum of the State lax Tor that year, I'M
less such excess, whether levied by village.
city or parochial Authorities. shall first be
sanctioned by a vote OF a ma jor!ty OF the
said voters OF said village. city or parish. al
an election held for that purpose. No per
capita tax. except the poll tax authorized
10y the constitution. shall be assessed OF
collected N this State.
That section forty-uine Of the act recited
IN The above mentioned title, and approved
March thlrG. eighteen hundred and seventy
one. te SO amended ard re-enacted as 10
read as follows:
That the tax collectors. outside Of the
city OF New Orleans, shall receive an
nIal!y. as compensation Ter Eahlrg the
assessment of taxable property. five per
centum on the amount Of taxes assessed or
levied GA 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
ceDtuln on the amount of taxes assessed or
levied OF such property. Tie poll tax shall
ne no longer a subject OF assessment,
The compensation 50 fixed to be paid
III the manner provided by law. after
a copy of the roll, to De lodged
with the Auditor Of Public Accounts shall
have been received by INN; provided
that 10 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 or him by this section.
Each assessor for the city OF New Orleans
shall be allowed paynen. IN advance
upon his earnings, as such, il the sum OF |
tNV tHouSduu uOiIdTs. anu sUtE duNdEct |
shall be payable 70 such assessors. respec- |
lively. in two equal installments. one |
thereof en- 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 tie compensation 20
which said assessors Will he entitled on
their final settlement with the Auditor OF
Public Accounts.
That section tiftysix Of the act recited in
the above mentioned .itle, anu approved
March third, eighteen hundred and sew
enty zone. be so amended and re-enacted as
% read as follows:
That III all Cases of neglect or refusal 10
}ay their llceEses 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
% pay such license; and if. at the expira-
ION Of said notice, the licenses. together
with all costs, lie not fully settled the tax
collector may, without any legal terInaiity.
proceed to seize and sell, after Ten DAYS
advertisement, the property. rights and
redits of such delinquent taxpayer. or so
much thereof as may he necessary 20 SAT
sly the claims of the State. as aforesaid
ogether with all legal costs ana charges
That section sixty one of the act recited in
1arch third. eighteen hundred and seventy
ne. be amended by adding the following
1ords, viz:
That the tax collectors shall be author
zed and required to collect all back taxes
ot overdue more than two years. for
'hich they shall received a commission of
rD ppr cent on all collections -