New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-04-06

| tntltlcU All To revenue. u
2 levy and collect taxes: 10 prescribe Ger
tain penalties and fnrteitures: 10 provide
for the creation and removal OF revenue
officers. and to define their duties; &c
punish certain crimes and mlsdemeanors
20 create liens and mortgages in favor OF
the State in certain cases: TO regulate the
manner of the payment of moneys from
tie treasury: TO prescribe certain duties
Of justices of the peace, State and parish
officers: TO provide for the collection oi
back taxes or licenses, approved March
three, eighteen hundred and seveuty-one,
and relative 70 fees OF the Auditor OF
Public Accounts, and 10 repeal all acts
Inconsistent Herewith
SECTION l. 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
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 10 taxation shall be as
sessed. levied ard collected il current mo-
news; 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 Ior the purposes OF
supporting the government OF the State. OF
| paving the public debt and OF promoting
| tie public interests said tax TO be levied
! upon the following described property:
First-Al lands and lots Of ground lying
within this State owned or claimed by any
person or corporation. W hetiler patented or
| not. including III the assessment thereof All
| houses. machinery. fixtures and improve
n-ents OF any kind thereon or appcrtainng
thereto.
Second All horses. mares. geldiucs,
! mules. Jacks. jennies, all neat cattle. al
sheep. hogs and goats.
| Third-An carriages or vehicles. whether
! with two or four wheels, KEEP: for pleasure.
use, or hire.
F6uIth-SLares Of stock or interest in
steamboats,, ships. hrigs. scLOoners and all
other water crafts. whether "a. Lone Or
abroad.
Fl1tL-All moneys loaned or in possession
SiXth-All capital invested or employed
each year III trade. traffic, merchandise. OF
any kind Of compromise.
SeveEth-The property. OF whatever kind.
OF all corporations over and above their
capital stock. and all money and Iunds held
by any such corporation in trust or deposit
Tor persons or corporations OF this State.
and used in trade or commerce for the Uene-
II q such persons or corporations
E!ghth-Ihe capital stock OF al. balks or
corporations doing business III this state.
not expressly exempted from taxation o.
their charters granted by this State.
Ninth-Household goods. silver plate and
)eWelry, 10 an amount III excess OF i've hun
dred dollars IL each household.
That section seven of the act reci.td III
tie above mentioned tide. and approved
March third eighteen hundred aid seventy
one, be SO amended and re-euac;ed as 20
read as follows
That no city or other municipal corpora
ton shall levy a tax for any purpose which
shall exceed two and tnTee-quarters per
centum on the assessed cash value of all
tie property therein listed for taxation ex-
cept the city OF New Orleans. which NAV
levy a tax of two and three-quarrers per
centu1u; nor shall the police jury of any
parish levy tax for any parish purposes. /
except to pay ndebtedntss incurred prior /
to The passage OF this act. during any year. |
which shall exceed one hundred per
centum of the State tax for that year. IN
less such excess, whether levied by village. |
city or parochial authorities, shall first he /
sanctioned by a vote OF majority Of the .
SAID voters OF said village. city or parish. al /
an election held for that purpose. No per
capita tax, except the pol tax authorized |
by tEe constitution. shall be assessed or /
collected in this State.
That section fOr.y-n;ne of the act rec:ted !
~ me dboNt mentioned ute. ana approved .
March third. eighteen hundred and seventy
one, be so amended and rc-enacted as 10
read as follows:
That the tax collectors. outside of the !
city OF New Orleans. shall receive an
nuaIIy. as compensation tor making the
assessment OF taxable property, five per
centnm on the amount 81 taxes assessed or
levied on such property. The Board OF As
SCISSORS for the city o. New Orleans shall re-
1rpnally 90 -i,,1 +,r
an assessment OF taxable property. two per
centnm on the amount of taxes assessed or
levied on such property. The poll tax shall
he 40 longer Il subject of assessment
the compensation 50 fixed to he paid
II the manner provided by law, after
copy OF the roll, TO be lodged
with the Auditor of Public Accounts shall
lave been received by him: provided.
nat no tax collector outside uf the city OF
New orleans shall receive less than three
hundred dollars nor more than Two thou
Sahu collars tor performing the duties
Eertln imposed on him by this section.
Each assessor for the cltv OF New Orleans
snalI oe allowed a payInen. in advance
upon his earnings, as sucl IN the sum OF
Two thousand dollars, and such advance
shali he payable TO such assessors respec-
lively, IN two equal installments, one
thereof on the first day OF April. and the
o'her thereof on the first day OF July OF
totH .Nt'il- 1uu tle advances made shall |
he deducted from the compensation 10
which said assessors will he entitled on
their final settlement with the Auditor nj
Public Accounts.
That section tifty-six OF the act recited in
the above mentioned tide, and approved
March third, eighteen hundred and sew
eHty -one. be SO amended and re-enacte6 rs
to read as follows:
That IN all cases of Ge glect or refusal TO
pay their licenses, OF any description. by
any person. firm, company or corporation
DONG business IN this State. the tax col
!ectors shall give ten days written or
printed notice TO such delinuuent taxpaver t
to pay such license; and if. at the exnira- ,
ton OF sad notice, the licenses together
with all costs, be not fully settled. the tax
collector may, without any legal .e.mality.
proceed to seize and sell. after ten DAYS !
advertisement. the property rights and
credits CT such delinquent taxpayer. or so
much thereof as may be necessary to sat
sly the claims of the State. as aforesaid
together with all legal costs and CHARGES
That section sixty one of the act recited in
he aforementioned title, and approved
March third. eighteen hundred and seventy
me, be amended by adding the followiap
words, viz:
That the tax collectors shall be author- I
zed and required to collect all back tayes
lot overdue more than two Years for
which they shall received commission of
en- per cent on all collections"
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