New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-23
No. I
AN ACT

TO amend and rc-enact sections one, seven
torty-nine, fftt-six, sixty-one, sixty-six
| seventy five and seventy-seyen of an act
| entitled IAN act TO provide revenue. tt
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:
| 10 create liens and NOR @es in taycr 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-
ycned, That section one Of the act recited
in the above mentioned title, and approved
March three, eighteen hundred and sew
enty-0ne, 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 tive 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:
FIrstIAii 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.
Ihird-All carriages or vehicles. whether
with two. or four wheels, kept for pleasure,
use, or hire.
Fourth-Shares of stock or interest in
steamboats,, ships, briggs, schooners and all
other water crafts, whether at home or
abroad.
Fifth-All moneys loaned or in possession.
blXth-A1 capital invested or empIoyed
each year in trade, traffic, merchandise, or
any kind of compromise.
Seventh-Ihe 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 beue-
tit OF such persons or corporations
Eighth-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 and seventy |
one, be SO amended and re-enacted as to |
read as follows:
That no city or other municipal corpora /