The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1872-04-03
NO. II.
All ACT

tn amend and re-enacI sectlonS one,
seven, forty mine, fifty six, sixty one,
sixtv-six. seventy-fve and seventy
seven of an act entitled "An act to
provide revenue to levy and col
1cct 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
gaoes in favor of the State in certain
cases; to regulate the manner of the
payment ofmoneys from the treasu-
ry; to prescribe certain duties of
justices of the peace, State and par
ish officers; to provide for the COL
lection of baclss 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 all acts III
consistent Herewith.
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 and seventy-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 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-
yided, that two mills OF said tax may
be paid in State warrants; provided
further, that all warrants known as
"free 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 tue pub
lie interests; said tax to be levied
npon the following described prop
erty:
First-All lands and lots of ground
living within this State owned OIL
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 appertainine
thereto.
Second-All horses, mares geldings
mules, jacks, jennies, all neat cattle
all sheep, hogs and goats.
Third-All carriages or vehicles
whether with two or four wheels, KEEP
for pleasure, use, or hire.
Fourth-Shares of stock or, interes
in steamboats,. ships, brigs, schooner
and all other water crafts, whether a
home or abroad.
Fifth-All moneys loaned or in pos
session.
Sixth-All capital invested or em
ployed each year in trade, traffic, mer
chandise,, or any kind of compromise
Seventh-The property, of whateve
kind, of all corporations over ant
above their capital stock, and al
money and funds held by any sucl
corporation in trust or deposit fo
persons or corporations of this State
and used in trade or commerce for thu
benefit of such persons or corporations
Eighth-The capital stock Of al
banks of corporations doing business
in this State, not expressly exempted
from taxation by their charters grantee
by this State.
Ninth-Household goods, silver plat
and jewelry, to an amount in excess o
five hundred dollars in each house
hold.
That section seven of the act recite'
in the above mentioned title, an
approved March third, eighteen hund
red and seventy one, be so amends
and re-enacted as to read as follows:
That no city or other municipal cor
poration shall levy q tax for any pur
pose which shall exceed two and three
quarters per centum on the assesse
cash value of all the property therei
listed for taxation, except the city {
New Orleans, which may levy tax {
two and three-quarters per centum
nor shall the police. jury of any paris
levy a tax for any parish purposes, eS
cept to pay Indebtedness INQUIRE
prior to the pass ge Of tn
act, during any year, which sha
exceed one hundred per centum of TIL
State tax for that year, unless sue
excess, whether levied by villag'
city or parochial authorities, shall frs
be sanctioned by vote of a majorit
of the said voters of said village, cit
or parish, at an election held for th;
purpose. No per capita tax, exceI
the poll tax authorized by the const
tuition, shall be assessed or collected
this State.
That section forty-uine of the al
recited in the above mentioned It'll
and approved March third, eightee
hundred and seventy-one, be
omonIo1 opI rnaDactpl nc fn road